Ken Baar Started a Company (Baar Company) by Contributing $300,000

Multiple Choice

Ken Baar started a company (Baar Company) by contributing $300,000 cash, and a building valued at $2,400,000. The company then purchased a machine by making a $300,000 down payment (which accounted for half its purchase price) , and signed a note payable to the bank.
After recording the above transactions, Larson Company's balance sheet will show:
Assets Liabilities Stockholders' Equity

A) $2,760,000 $ 180,000 $2,580,000
B) $2,700,000 $ 300,000 $2,400,000
C) $3,000,000 $2,700,000 $ 300,000
D) $3,000,000 $ 300,000 $2,700,000