i need help solving these. Thank you.

14) A company has the following adjusted trial balance: Debit Credit $700 1200 2000 1700 400 5700 40,100 Account Cash Accounts Receivable Inventory Supplies Prepaid Rent Land Building Accumulated Depreciation Accounts Payable Unearned Revenue Notes Payable, due 2020 Common Stock Retained Earnings Dividends Service Revenue Rent Expense Supplies Expense Salaries Expense Depreciation Expense Utilities Expense Totals $8100 7100 4500 2500 6900 2800 1000 33,200 1400 1400 6500 1400 1600 $65 100 $65,100 Which closing entry is needed? A) Debit Rent Expense for $1400 and credit Income Summary for $1400 B) Credit Income Summary for $1800 and debit Cash for $1800 C) Debit Service Revenue for $33,200 and credit Income Summary for $33,200 D) Debit Dividends for $1000 and credit Income Summary for $1000 15) The statement of retained earnings reports a company's net income or net loss for a period of time. What is the source of the amount of net income or net loss? A) Cash Dividend Statement B) Trial Balance Worksheet C) Balance Sheet D) Income Statement 16) When a company borrows money from the bank, which type of account(s) is(are) increased? A) liability account only B) retained earnings only C) asset account only D) both asset and liability accounts 17) All of the following accounts would be considered assets EXCEPT for: A) Retained B) Cash C) Prepaid Earnings. Expenses. D) Notes Receivable