At December 31, 2014, the accounting records of Braun Corporation contain the following items:If Capital Stock is $323,000, total assets of Braun Corporation at December 31, 2014, amount to:

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