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 balance adjusted trial balance Retained earnings in the post- closing trial Balance