At December 31, Year 1, the accounting records of Braun Corporation contain the following items: Accounts Payable Land Capital Stock Building Retained Earnings $ 11,000 $ 230,000 7 $ 170,000 $ 150,000 Accounts Receivable Cash Equipment Notes Payable $ 30,000 ? $ 110,000 $ 180,000 If Capital Stock is $250,000, what is the December 31, Year 1 cash balance? Multiple Choice $51,000 $81,000. $89,000