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15) If the value of owner's equity is initially $10,000, calculate the value of owner's equity after the following transactions: cash revenues $9,000, prepay rent $3,000, pay bank loan principal $2,000, pay maintenance fees $4,000 and buy a computer on account for $1,000. a) $11,000 b) $15,000 c) $9,000 d) $13,000 e) None of the choices listed 16) Which of the following is an expected advantage of implementing IFRS? a) Increased jurisdictional control b) Increased costs in the short term c) Increased comparability d) Increased GAAP e) None of the choices listed 17) Recording and recognizing prepaid expenses is an example reflecting which of the following principl a) Objectivity Principle b) Going Concern Principle c) Time Period Concept d) Matching Principle e) None of the choices listed 18) Which fundamental characteristic of GAAP requires that all information useful for decision making is present in the financial statements? a) Relevance b) Understandability c) Comparability d) Reliability e) None of the choices listed 19) The matching principle requires that expenses: a) be matched with revenues in the same period b) be less than revenue during each period c) be matched with liabilities d) be recorded only when cash is exchanged e) None of the choices listed