Identify the Assets, Expenses, Liabilities, Revenue and Owner Equity in below ltems. Saiful and Amri opened a saloon named Roga Barber Shop in Sungai Petank, Kedah on 1. January 2018. An extract of their business records in 31 December 2018 ahowed the following balances: 1. Saloon chairs 2. Hair dryers and other equipment 3. Inventories 4. Cash at bank 5. Cash in hand 6. Utilities 7. Sales 8. Commission received 9. Bank overdraft 10. Loan from Agrobank 11. Capital