At December 31, 2017, the accounting records are as follows-

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

Referring to the above information,-

If Cash is $26,000, what is the December 31, 2017 capital stock balance?

Please explain how you got the answer of the capital stock balance?

Thank you