23 . please i need the answer

Mazaya Company began operations on December 1, 2011. Presented below is selected information related to Mazaya Company at December 31, 2011.Office Equipment R.O. 48,000, Utilities Expense 7,200, Cash 16,800, Accounts Receivable 32,400; Service Revenue 129,600; Wages Expense 56,400, Rent Expense 15,600; Notes Payable 12,000; Accounts Payable 19,200; Dividends 18,000; Share Capital 33,600. Total assets at December 31, 2011 is Select one: O a. R.O. 64,800 O b. R.O. 84,090 O c. R.O.116,400 O d. R.O. 97,200