At December 31, 2014, the accounting records of Braun Corporation contain the following items:If Cash at December 31, 2014, is $89,000, Capital Stock is:

Accounts Payable	$ 17,500	Accounts Receivable	$ 43,000
Land	$ 243,000	Cash	?
Capital Stock	?	Equipment	$ 123,000
Building	$ 183,000	Notes Payable	$ 193,000
Retained Earnings	$ 163,000