Please create a statement of financial position for the following items:

Cash = 236,950
R. Gonzales Capital = 200,000
Office Equipment = 36,500
Notes Payable = 10,950
Office Supplies = 1,000
Prepaid Rent = 10,500
Advertising Expense = 5,000
Professional Fee Income = 135,000
Salaries Expense = 25,000
Utilities Expense = 5,000
Insurance Expense = 1,000
Account Receivables = 15,000
Office Furniture = 10,000

a) 251,950
b) 211,450
c) 221,450
d) 231,950