At December 31, Year 1, the accounting records of Braun Corporation contain the following items: Accounts Payable Land Capital Stock Building Retained Earnings $ 16,000 $ 240,000 ? $ 180,000 $ 160,000 Accounts Receivable Cash Equipment Notes Payable $ 40,000 ? $ 120,000 $ 190,000 If Cash at December 31, Year 1, is $66,000, total assets amounts to