Brionny, Inc. Trial Balance March 31, 2018 Balance
Account Title Debit Credit
Cash $5,000
Accounts receivable 20,000
Supplies 2,500
Land 51,000
Equipment 24,000
Accounts payable $45,000
Note payable 23,000
Common stock 11,000
Retained earnings 8,000
Service revenue 55,900
Salary expense 28,000
Rent expense 11,000
Utilities expense 1,400
Total $142,900 $142,90

Required:
a. Compute the total liabilities for the business.
b. Compute the total assets for the business.