(a) The liabilities of Ayayai Company are $90,000. Common stock account is $152,000; dividends are $37,000; revenues, $462,000; and expenses, $320,000. What is the amount of Ayayai Company's total assets? Total assets (b) The total assets of Blue Spruce Corp: are $60,000. Common stock account is $19,000; dividends are $5,000; revenues, $50,500; and expenses, $35,500. What is the amount of the company's total liabilities? Total liabilities