Use the following information to answer the next two questions: A company had the following transactions during September, the first month of its operations: Issued 20,000 shares of common stock in exchange for $400,000. Purchased equipment for $200,000, using a $100,000 cash down payment and signing a note payable for the balance. Received $1,000 from a customer for services to be performed in November. Made a $30,000 payment on the note payable from the purchase of the land. Total monthly sales: Cash sales $50,000 Credit Sales (Acct. Receivable): $18,000 Purchased supplies on credit for $23,000. Collected $8,000 from customers on account. Paid $2,500 for September employee wages. Received a utility bill for $500 which will be paid next month. What is the balance in the Cash account at the end of September? Select one: a. 318,500 b. 336,500 c. 314,500 d. 326,500 e. 344,500 What is total stockholders' equity at the end of September? Select one: a. 468,000 O b. 559,500 c. 465,000 d. 447,000 e. 400,000