At December $31,$ Year $1,$ the accounting records of Braun Corporation contain the following items:

Accounts Payable $ $19,500$ Accounts Receivable $ $47,000$

Land $ $247,000$ Cash $?$

Capital Stock $?$ Equipment $ $127,000$

Building $ $187,000$ Notes Payable $ $197,000$

Retained Earnings $ $167,000$

If Cash at December $31,$ Year $1,$ is $$33,000,$ total owners' equity is:

Select one:

a$.$ $$383,500.$

b$.$ $$424,500.$

c$.$ $$641,000.$

d$.$ $$167,000.$