At the end of March 2021, the first month of operations, the following selected unadjusted data were taken from the financial records of Dal-Mi Business:

Total assets P92,000

Initial capital P28,640

Total expenses P55,190

Net income P29,660

In preparing the financial statements, the following adjustments were overlooked:

Unbilled sales as of March 28, P22,800

Accrued interest on notes issued, P700

Depreciation of store equipment for the month, P9,540

Expired insurance for the month, P5,600

Accrued salaries for this month, P14,300

Store supplies consumed during the month, P5,300

1. The adjusted total assets as of March 31, 2021 amounted to?

2. The adjusted total expenses for the month ended March 31, 2021 amounted to?