Based upon the following information, compute total assets, total liabilities, and total capital; in addition, determine whether all of the accounts are listed.

Cash............... $ 22,000

Accounts receivable ..........12,000

Accounts payable ..........15,000

Equipment .............50,000

Rent expense ............11,000

Service revenue ..........74,000

Notes payable ..........17,000

Accumulated depreciation ......25,000

Depreciation expense........ 12,500

Office supplies.......... 3,000

Office supplies expense ........8,000

Salaries payable ..........4,000