Flores Realty Corporation Had the Following Balance Sheet Accounts and Balances

Flores Realty Corporation had the following balance sheet accounts and balances: $\begin{array}{lrlr}\text { Accounts Payable } & \$ 6,000 & \text { Common Stock } & ? \\\text { Accounts Receivable } & 1,000 & \text { Equipment } & \$ 7,000 \\\text { Building } & ? & \text { Land } & 7,000 \\\text { Cash } & 3,000 & \text { Retained Earnings } & 2,000\end{array}$ If the balance of the Building account were $26,500,what would be the total of liabilities and stockholders' equity?

A) $26,500
B) $44,500
C) $41,500
D) $36,500