First question : Presented below is an adjusted trial balance for Qasem Company, at December 31, 2015. Cash $2,700 Accounts payable $10,000 Accounts receivable 20,000 Notes payable 9.000 Prepaid insurance expense 15,000 Accumulated Depreciation Equipment 25,000 Equipment 14.000 Depreciation expense 7.000 Service revenue 20,000 Dividends 1.500 Retained earnings 12,000 Advertising expense 1,400 Unearned service revenue 16,000 Rent expense 800 Share capital-ordinary 12.000 Salary expense 33.800 Interest revenue 5000 Insurance expense 1.600 $98.000 $98.000 Retained Earnings in the trial Retained earnings in the Retained earnings in the post- balance adjusted trial balance closing trial Balance