At December 31, Year 1, the accounting records of Braun Corporation contain the following items: Accounts Payable Land Capital Stock Building Retained Earnings $ 11,500 $ 231,000 ? $ 171,000 $ 151,000 Accounts Receivable Cash Equipment Notes Payable $ 31,000 ? $ 111,000 $ 181,000 If Cash at December 31, Year 1, is $17,000, total owners' equity is