1. [14 points] Below is from the trial balance before recognizing the cost of sales and income tax expense. Assume a normal balance for all accounts unless stated otherwise. Account Amount Accounts Payable 50 Accounts Receivable 242 Accumulated Depreciation Equipment 65 Allowance for Doubtful Accounts 20 Advertising Expense 75 Borrowings 1400 Cash 210 Depreciation Expense 35 Dividends 20 Equipment 1340 Fee Revenue 12 Other payable 27 Interest Expense 20 Other expenses 117 Prepaid Insurance 620 Retained Earnings 40 Salaries Expense 120 Service Revenue 400 Share Capital_Ordinary 800 Supplies 35 Unearned Service Revenue Accumulated Other Comprehensive Income (Dr) 28 Other Comprehensive Income (Cr) 8 Required: ??? (a) a) [5 points) Determine the balance of Unearned Service Revenue." (b) [4 points] ) Determine profit or loss before tax and (ii) income tax expense when the tax rate is 40%, and (iii) profit or loss for the period, and (iv) comprehensive income. (c) [2 points] Determine (1) the ending retained earnings and (2) the ending accumulated other comprehensive income. (d) [3 points) Determine the following fundamental equation of accounting. Assets 1 --Liabilities 1 + Equity