Question 3 (2 marks) The following is the list of all the accounts and their balances for Image Maker Saloon as at 31 December 2022.

Bank Prepaid rent Supplies Supplies expense Equipment Depreciation expense Accumulated depreciation - Equipment Accounts receivable Capital Service revenue Unearned service revenue Utilities expense Utility payable Salaries expense Rent expense

24,000 2,400 2,580 14,710 9000, 1,000 2,000 9,000 1,000 2,000 30,000 91,390 1,200 6,220 420 41,700 14,400

a) If all accounts have normal balances, present a trial balance for this business as at 31 December 2022.

b) Compute the total assets from the trial balance prepared in (a). c) Compute the total liabilities from the trial balance prepared in (a).