Macheski Company, an importer and retailer of Polish pottery and kitchenware, prepares a monthly master budget. Data for the July master budget are as follows: June 30 balance sheet amounts are as follows: Actual sales for June and budgeted sales for July, August, and September are as follows: Sales are 20% for cash and 80% on credit. All credit sales are collected in the month following the sale. There are no bad debts. purchased on account and paid in full the following month. The monthly cash operating expenses are $43,000, and the monthly depreciation expenses are $7,000. What is the balance of the building and equipment (net) account at the end of July? a. $250,000 b. $257,000 c. $300,000 d. $243,000