The first question

Here are the balances of some accounts that appeared in the trial balance extracted from Al Issa$$s commercial records books on $12/31/2015.$

Account credit balances debit balances

Salaries $88,000$

Property revenue $60,000$

Advertising expenses $12,000$

Income from securities $20,000$

Upon inventory, the following was revealed:

$1.$ The salaries for the month of $12$ have not yet been paid as of $12/31/2015.2.$ The advertising expenses represent the amount paid to Al Jazeera newspaper for regular advertisements for a period of one year as of $04/01/2015.$

$3.$ The facility learned that it had dividends due from the Electricity Company$$s shares on $12/31/2015$ amounting to $10,000$ dinars, which it had not yet received.

Required :

$1.$ Conduct the necessary reconciliation entries to prove previous operations in

$12/31/2015$

$2.$ Preparing the trial balance after inventory adjustments $3$ Statement of the impact on the income statement on $12/31/2015$

$4.$ Explain the impact of this on the balance sheet on $12/31/2015$

second question

Al$-$Quds Company purchased a truck for $21,500$ dinars at the beginning

One year, and experts estimated its useful life at eight years

Then scrap worth $1,500$ dinars and estimated the distance it would travel

The car during its useful life is $100,000$ km$.$ Required: Calculate the car$$s depreciation in the second year of its life

using

$1.$ Fixed$-$line method

$2$ The diminishing installment method is twice the fixed installment rate

$3$ Usage rate method if you know the distance traveled

During the second year $16,000$ km

$>$