Please answer Q 15 and 2 fastly

Question 15 Not yet answered Marked out of 100 You are the auditor of Al Arab Construction Company. According to you, which one of the following is the material misstatement in the financial statements of the company for the year 2020? Office maintenance expenses for the month June 2020 was wrongly stated as OMR 3500 instead of OMR 3550 Depreciation of the company for the year was stated as OMR 12000 but the actual deprecation was OMR 6500 Wages paid to the security guard of the company in the month July, 2020 was wrongly stated as OMR 320 which was actually OMR 350 Stationary purchased for the month June, 2020 was OMR 470 but it was mentioned in the accounting records as OMR 490 Question 2 Not yet answered Marked out of 1.00 Al Fahad Constructions LLC approached Bank Muscat to obtain toan and the banker asked security for the loan. So, the company pledged the accounts receivable as security for debt and included the information in the financial statements also. This act of AI Fahad Constructions LLC relates to which one of the following assertion Flag question Accuracy assertion Presentation and Disclosure assertion Valuation assertion Existence and occurrence assertion