At December 31, 2010, the Accounting Records of Hercules Manufacturing

At December 31, 2010, the accounting records of Hercules Manufacturing Limited contain the following items:
$$\begin{array}{l}\begin{array} { l r l c } \text { Accounts Payable } & \$ 12,000 & \text { Accounts Receivable } & \$ 30,000 \\\text { Land } & \$ 90,000 & \text { Cash } & \$ 7,000 \\\text { Building } & \$ 250,000 & \text { Equipment } & ? \\\text { Notes Payable } & \$ 135,000 & \text { Share capital } & 188,000\end{array}\\\text { Retained Earnings }\end{array}$$
-Refer to the above data. If Retained Earnings at December 31, 2010, is $100,000, Equipment is carried in Hercules Manufacturing Limited accounting records at:

A) $ 42,000.
B) $ 58,000.
C) $ 43,500.
D) $345,000.