The following is the list of all the accounts and their balances for Image Maker Saloon

as at $31$ December $2022.$

Account Titles $

Bank $24,000$

Prepaid rent $2,400$

Supplies $2,580$

Supplies expense $14,710$

Equipment $9,000$

Depreciation expense $1,000$

Accumulated depreciation $-$ Equipment $2,000$

Accounts receivable $9,000$

Capital $30,000$

Service revenue $91,390$

Unearned service revenue $1,200$

Utilities expense $6,220$

Utility payable $420$

Salaries expense $41,700$

Rent expense $14,400$

If all accounts have normal balances, present a trial balance for this business as at $31$

December $2022.$

Compute the total assets from the trial balance prepared in $($a$).$

Compute the total liabilities from the trial balance prepared in $($a$).$