What are the 10 steps of accounting cycles

1.Analyzing and Classify Data about an Economic Event.
2.Journalizing the transaction.
3.Posting from the Journals to General Ledger.
4.Preparing the Unadjusted Trial Balance.
5.Recording Adjusting Entries.
6.Preparing the Adjusted Trial Balance.
7.Preparing Financial Statements.
8.Recording Closing Entries.
9.Preparing a Closing Trial Balance.
10.Recording Reversing Entries.

The only number less than 8 that can equal 12 would be 6, 36 is the dividend