please help me analyze the following three questions and write down the answer and reasons thank you!

At the beginning of the financial year, City Electronics had total assets of $66,000 and total liabilities of $33,000. During the financial year the business recorded $92,000 in revenues, $47,000 in expenses, and dividends of $7,000 were distributed. Equity at the end of the financial year is: a. $78,000 b. $71,000 c. $38.000 d. $85,000 On 31 March 2022. Harold's Speedy Dry Cleaning Pty Ltd paid $250 in cash for dry cleaning courier services delivered on the same day. The effect on the accounting equation is: a. Assets increase by \$250; Equity increases by $250 b. Assets decrease by \$250; Assets increase by $250 c. Assets decrease by \$250; Equity decreases by $250 d. Assets decrease by $250; Liabilities increase by $250 On 01 September 2022 Harold's Speedy Dry Cleaning Pty Ltd purchased a computer for $1,600, it is estimated that annual depreciation on the computer will be $390. If financial statements are to be prepared for the year ended 31 December 2022 and no depreciation has previously been recognised in the accounts, the company should make the following adjusting entry; a. DR Accumulated depreciation expense $130; CR Depreciation expense, $130. b. DR Depreciation expense, $390; CR Accumulated depreciation, $390. c. DR Accumulated depreciation expense $390; CR Depreciabion expense, $390. d. DR Depreciation expense, \$130; CR Accumulated depreciation, \$130