Presented below is selected information related to Rivera Company SA at December 31, 2017. Rivera reports financial information monthly.

Accounts Payable.................R$ 3,000............Salaries and Wages Expense..........R$ 16,500

Cash....................................9,000..............................Notes Payable...............25,000

Advertising Expense..................6,000..............................Rent Expense................9,800

Service Revenue......................54,000.....................Accounts Receivable...............13,500

Equipment............................29,000.................................Dividends................7,500

(a) Determine the total assets of Rivera Company SA at December 31, 2017.

(b) Determine the net income that Rivera Company SA reported for December 2017.

(c) Determine the equity of Rivera Company SA at December 31, 2017.