Answer:

1.Callous remover

2.Cuticle nail pusher

3.Cuticle nipper

4.Nail file

5.Pumice stone

6.Foot file

7.Foot spa basin

8.Finger or manicure bowl

9.Pedicure nail brush

10.Manicure tray

11.Foot spa machine

12.Hand spa machine

13.Sterilizer

14.Timer

Explanation: