Pope's Garage had the following accounts and amounts in its financial statements on December 31, 2022. Assume that all balance sheet items reflect account balances at December 31, 2022, and that all income statement items reflect activities that occurred during the year then ended. Accounts receivable Depreciation expense Land Cost of goods sold Retained earnings Cash Equipment Supplies Accounts payable Service revenue $ 32,900 10,900 26,500 89,000 65,700 10,400 69,500 5,200 20,500 25,700 Interest expense 1,500 Common stock 9,000 Income tax expense 19,124 ices Accumulated depreciation. 41,000 Long-term debt 39,000 Supplies expense 13,000 Merchandise inventory 30,700 Net sales 157,000 Required: a. Calculate the total current assets at December 31, 2022. b. Calculate the total liabilities and stockholders' equity at December 31, 2022