Use the Following Information as of December 31 to Determine

Use the following information as of December 31 to determine equity.
$$\begin{array} { l c } \text { Cash } & \$ 57,000 \\\text { Building } & 175,000 \\\text { Equipment } & 206,000 \\\text { Liabilities } & 141,000\end{array}$$

A) $57,000.
B) $141,000.
C) $297,000.
D) $438,000.
E) $579,000.