Question 1 Easing Pte Ltd ("EPL") is a company based in Singapore that specialises in providing consulting services. EPL adopts the Singapore Financial Reporting Standards (SFRSS). Omi is the newly-hired accountant of EPL and she is pleased to report to her accounting manager Lawry that she has completed the accounting for the fiscal year ended 31 December 20X2 and that the trial balance is as follows: Dr Cr S $ Cash Accounts receivable Allowance for impairment of accounts receivable 82,400 145,100 900 Office supplies 39,600 Prepaid rent 43,500 Prepaid subscription fees 54,000 Equipment 185,500 Accumulated depreciation - Equipment 70,200 Accounts payable 84,400 Unearned revenue 27,000 Salary payable 28,300 Dividend payable 34,100 Share capital 100,500 Retained earnings 11,900 Revenue 655,400 Salary expense 329,300 Rent expense 104,400 Marketing expense 28,900 1,012,700 1,012,700