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.
1. Compute the total assets from the trial balance prepared in (a)
2. Compute the total liabilities from the trial balance prepared in (a)