Payment of a R.0.500 Accounts Payable: Select one: a. Decreases a liability R.0.500; increases equity R.0.500. b. Decreases an asset R.0.500; decreases a liability R.0.500. O c. Increases an asset R.0.500; decreases an asset R.0.500. d. Increases an asset R.0.500; decreases a liability R.0.500. Mazaya Company purchased equipment on January 1, 2010, at a total invoice cost of R.0.400,000. The equipment has an estimated residual value of R.0.10,000 and an estimated useful life of 5 years. What is the book value of the equipment at December 31, 2011, if the straight-line method of depreciation is used? Select one: a. R.0.156,000 b.R.O.390,000 c. R.0.322,000 lo d.R.O.244,000