1. The following formation is provided for Mario's Salon: The balance sheet as at 30 June 2020 shows total assets and total liabilities of $130,000 and $98,000 respectively. The total assets and total liabilities became $165,000 and 108,000 respectively on the balance sheet as at 30 June 2021. a. (1 mark) Mario's capital account balance on the balance sheet as at 30 June 2020 is $ b. (1 mark) Mario's capital account balance on the balance sheet as at 30 June 2021 is $ c. (2 marks) If Mario had contributed $50,000 and withdrawn $15,000 during the financial year. The business made a of (input a positive number) for the year ended 30 June 2021. II. The following information is provided for Stella's SPA: The capital account balance on the balance sheet as at 30 June 2020 is $18,000. During the financial year ended 30 June 2021, Stella contributed assets costing $2,500 to the business. Also, Stella withdrew $600 cash from the business for personal use. During the financial year ended 30 June 2021, the business made a profit of $3,200. a. (1 mark) The capital account balance on the unadjusted trial balance as at 30 June 2021 is $ b. (1 mark) The capital account balance on the adjusted trial balance as at 30 June 2021 is $ c. (1 mark) The capital account balance on the post-closing trial balance as at 30 June 2021 is $ d. (1 mark) The capital account balance on the balance sheet as at 30 June 2021 is $