Use the IUIUW MUL Munro Corporation's annual accounting year ends on December 31. The following items are taken from the adjusted trial balance prepared as of December 31, 2018. All accounts have normal balances. Balance $ 17,700 9,400 8,400 14,200 120,000 11,400 1,800 29,400 Account Cash Accounts Receivable Supplies Prepaid Insurance Land Accounts Payable Salaries Payable Deferred Revenue Notes Payable Common Stock Retained Earnings Dividends Service Revenue Salaries Expense Insurance Expense Rent Expense Supplies Expense 56,500 25,400 42,000 7,200 57,800 22,800 4,800 18,600 1,200 40) The company's closing entries will include a: A) credit to Service Revenue for $57.800. B) debit to Dividends for $7,200. C) debit to Retained Earnings for $3,200 D) credit to Retained Earnings for $10,400. E) debit to Salaries Expense for $22,800. 41) What will be the total for the credit column of the post-closing trial balance? A) $176,900 B) S224,300 C) $169,700. D) $166,500. 42) Which of the following is the usual last step in the accounting cycle? A) Preparing an unadjusted trial balance. B) Preparing the adjusted trial balance. C) Preparing the financial statements. D) Preparing a post-closing trial balance. E) Preparing closing entries