At December 31, 2016, the Accounting Records of Tasty Foods

At December 31, 2016, the accounting records of Tasty Foods Corporation contain the following: $$\begin{array} { l r l r } \text { Accounts payable } & \$ 16,000 & \text { Accounts receivable } & \$ 40,000 \\\text { Land } & \$ 240,000 & \text { Cash } & ? \\\text { Capital stock } & ? & \text { Equipment } & \$ 120,000 \\\text { Buil ding } & \$ 180,000 & \text { Notes payable } & \$ 190,000 \\\text { Retained earnings } & \$ 160,000 & &\end{array}$$ ? If Cash is $26,000, what is the December 31, 2016 capital stock balance?

A) $272,000
B) $240,000
C) $220,000
D) $400,000