Pet Corporation has been in the business of providing dog and cat grooming services since 2010. The following information concerning financial activities during 2022 is available at December 31, 2022.

Grooming Revenue	$145,000	Cash	$29,000
Accounts Receivable	21,000	Advertising Expense	4,000
Land	48,000	Common Stock	55,000
Accounts Payable	17,000	Retained Earnings, 1/1/22	13,000
Salary Expense	59,000	Utilities Expense	11,000
Building	52,000	Rent Expense	23,000
Note Payable	36,000	Supplies	1,000
Dividends	8,000	Insurance Expense	10,000

Retained Earnings on December 31, 2022 is what?

Total assets as of December 31, 2022 are what?