UESTION 4 Based on the following information, what is the total equity at the end of 2013? The following is selected financial information for Osmond Dental Retained eamings January 1 2012- $53,000 Net income 2012 S37,000, 2013 S42.000 Dvidends declared and paid 2012 = $15,000, 2013 $18,000 Capital stock issued 2012 = $70,000, 2013-$20,000 Total assets 2012 S276000, 2013 $320,000 O $75,000 for 2012 and 2013 $99,000 $174,000 O $189,000 $320,000 QUESTION 5 The Supplies account shows a balance of $540. but a count of supplies reveals only $210 on hand at year end. Which of the following is the correct adjusting entry at year end e Debit supplies $210, Credit cash $210