At December 31, 2014, the accounting records of Braun Corporation contain the following items: Accounts Payable $16.000 Accounts Receivable $40,000 Land $240.000 Cash Capital Stock ? Equipment $120,000 Building $180.000 Notes Payable $190.000 Retained Earnings $160,000 Refer to the information above. If Cash at December 31, 2014, is $86,000, Capital Stock is: $620,000 $168,000 $260,000. $300,000