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