At December 31, Year 1, the accounting records of Braun Corporation contain the following items: Accounts Payable Land Capital Stock Building Retained Earnings $ 21,000 $ 250,000 ? $ 190,000 $ 170,000 Accounts Receivable Cash Equipment Notes Payable $ 50,000 ? $ 130,000 $ 200,000 If Capital Stock is $270,000, what is the December 31, Year 1 cash balance? Multiple Choice $91,000. $99,000 $41,000. $661,000