A newly founded Insurance Company
No Unearned Premium and Outstanding Loss at the beginning of the year with $9m in assets
At the end of the year ---written premium of $20m with $4m acquisition cost incurred and $10m unearned premium and $10m outstanding loss
（1）Show its Balance Sheet at the beginning of the year
（2）Show its Balance Sheet at the end of the year in the case of
A.no reinsurance at all
B.with 75% quota share treaty of 30% commission
C.compare the Capacity Ratios
1