You are preparing a balance sheet for A Cake Too Far, a small local bakery. The owner lists for you their assets and liabilities. They have $4,500 cash, and an additional $1,675 in accounts receivable. They have a total of $1,200 in accounts payable, as well as $1,890 in wages payable. The business has a current inventory worth $375, and food and baking supplies worth $1,450. The bakery has a total of $15,400 on its mortgage for the property it sits on. They also have $18,500 in business equipment they own, and owe $1,600 in loans for new equipment. According to this list, what are the totals of assets and liabilities for the business?