The following information applies to the questions displayed below.] Ramirez Company is completing the information processing cycle at its fiscal year-end, December 31, 2015 Following are the correct balances at December 31, 2015, for the accounts both before and after the adjusting entries for 2015 Trial Balance, December 31, 2015 Before After Adjusting Entries Debit Adjusting Entries Debit Items Credit Credit $ 14,000 380 400 169,880 $14,000 a. Cash b. Accounts receivablee c. Prepaid insurance d. Equipment e. Accumulated depreciation, equipment f. Income taxes payable g. Contributed capital h. Retained earnings, January 1, 2015 i. Service revenue j. Salary expense k. Depreciation expense l. Insurance expense m. Income tax expense 600 169,880 $ 48,900 1,420 109,000 15,160 73,480 $ 42,000 109,000 15,160 73,100 54,780 6,900 200 1,420 54,780 $ 239,260 $239,260 $ 247,960 247,960