i need help with these. Thank you!

11) Which of the following accounts are considered permanent accounts? A) Common Stock and Salary Expense B) Inventory and Cost of Goods Sold C) Accounts Payable and Service Revenue D) Land and Accounts Receivable 12) The closing entry for the Salaries Expense account includes a debit to: A) Income Summary and a credit to Salaries Expense. B) Salaries Expense and a credit to Income Summary. C) Net Income and a credit to Salaries Expense. D) Salaries Expense and a credit to Net Income. 13) On January 1, 2017, total assets for Wininger Technologies were $140,000; on December 31, 2017, total assets were $155,000. On January 1, 2017, total liabilities were $111,000; on December 31, 2017, total liabilities were $118,000. What is the amount of the change and the direction of the change in Wininger Technologies' stockholders' equity for 2017? A) decrease of $22,000 B) increase of $8000 C) decrease of $8000 D) increase of $22,000