The following balances are taken from Unadjusted Trial Balance as of December 31, 2010.

Accounts receivable	$	4,800
Accounts payable		665
Cash		1,730
Consulting revenue		5,890
Contributing capital		4,300
Equipment		5,200
Insurance expense		415
Land		4,100
Notes payable, due 2015		4,300
Notes receivable, matures 2012		1,230
Prepaid insurance		415
Rent expense		1,415
Retained earning, January 1, 2010		7,880
Wage expense		3,730

rev: 03-02-2011

1.

value:

Required information

What is the total of the debit side of the unadjusted trial balance? rev: 03-02-2011

$18,070

$14,535

$18,735

$23,035

2.

value:

Required information

What is the amount of the total liabilities at December 31? rev: 03-02-2011

$6,030

$9,265

$4,965

$10,330