Using the information provided in QS 1-17, calculate each of the following financial statement elements.
In QS 1-17

1. Total revenues
2. Total operating expenses
3. Net income
4. Total assets
6. Tim Roadster, capital (April 30, 2014)
7. Total liabilities and equity
5. Total liabilities

8. Utilities expense S10 1. Supplies 2. Supplies expense 3. Accounts receivable 25 12 40 9. Furniture 10. Fees earned 11. Rent revenue 12. Salaries expense 70 35 45 -4. Accounts payable 5. Equipment 6. Tim Roadster's 13. Tim Roadster's investments in April withdrawals in April 7. Notes payable 35 60 14. Net income