Mazaya Company began operations on December 1, 2011. Presented below is selected information related to Mazaya Company at December 31, 2011. Office Equipment R0.48,000; 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. Liabilities total at December 31, 2011, IS Select one a RO.44,400 b.R.O.19.200 CRO.49.200 d.RO.31.200