The following items are taken from the financial statements of SQU Company for the year ending December 31, 2011: Accounts payable R.O. 18,000; Accounts receivable 11,000; Accumulated depreciation-equipment 28,000; Advertising expense 21,000; Cash 15,000; Share capital-ordinary 42,000; Dividends 14,000; Depreciation expense 12,000; Equipment 210,000; Insurance expense 3,000; Note payable (due 6/30/12) 70,000; Prepaid insurance (12-month policy) 6,000; Rent expense 17,000; Retained earnings (1/1/11) 60,000; Salaries expense 32,000; Service revenue 133,000; Supplies 4,000; Supplies expense 6,000. What are total current assets and non-current assets at December 31, 2011 Select one O a.R.O.218,000 O b.R.O.36,000 O cR.0.26,000 O d.R.O.32,000