At December 31, 2009, the Accounting Records of Braun Corporation

At December 31, 2009, the accounting records of Braun Corporation contain the following items:
$$\begin{array} { l r l r } \text { Accounts Payable } & \$ 16,000 & \text { Accounts Receivable } & \$ 400,000 \\\text { Land } & \$ 240,000 & \text { Cash } & ? \\\text { Share capital } & ? & \text { Equipment } & \$ 120,000 \\\text { Building } & \$ 180,000 & \text { Notes Payable } & \$ 190,000 \\\text { Retained Earnings } & \$ 160,000 & &\end{array}$$
-Refer to the above data. If Cash at December 31, 2009, is $86,000, Share Capital is:

A) $260,000.
B) $300,000.
C) $620,000.
D) $168,000.