$ 11,500 $ 231,000 At December 31, Year 1, the accounting records of Braun Corporation contain the following items: Accounts Payable Land Accounts Receivable. Cash $ 31,000 ? Capital Stock ? Equipment $ 111,000 Building $171,000 Notes Payable $181,000. Retained Earnings. $ 151,000 If Capital Stock is $251,000, what is the December 31, Year 1 cash balance? Multiple Choice $89,500 $50,500 $594,500. $81.500. B