At December 31, Year 1, the accounting records of Braun Corporation contain the following items: Accounts Payable Land Capital Stock Building Retained Earnings $ 14,000 $ 236,000 Accounts Receivable $ 36,000 Cash P Equipment $ 116,000 $ 176,000 Notes Payable $ 186,000 $ 156,000 If Capital Stock is $256,000, what is the December 31, Year 1 cash balance? Multiple Choice $92,000. $48,000. $612,000 $84,000