Flores Realty Company Had the Following Balance Sheet Accounts and Balances

Flores Realty Company had the following balance sheet accounts and balances: $\begin{array}{lrlr}\text { Accounts Payable } & \$ 6,000 & \text { Earl Flores, Capital } & ? \\\text { Accounts Receivable } & 1,000 & \text { Equipment } & \$ 7,000 \\\text { Building } & 8,000 & \text { Land } & 7,000 \\\text { Cash } & 3,000 & & \\\end{array}$ What is the balance of the Building account?

A) $5,500
B) $26,500
C) $22,500
D) $8,500