At December 31,2017,the Accounting Records of Tasty Foods Corporation Contain

At December 31,2017,the accounting records of Tasty Foods Corporation contain the following:
$$\begin{array} { l r l r } \text { Accounts payable } & \$ 16,000 & \text { Accounts receivable } & \$ 40,000 \\\text { Land } & 240,000 & \text { Cash } & ? \\\text { Capital stock } & ? & \text { Equipment } & 120,000 \\\text { Building } & 180,000 & \text { Notes payable } & 190,000 \\\text { Retained earnings } & 160,000 & &\end{array}$$
- If Cash is $26,000,what is the December 31,2017 capital stock balance?

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