An Analysis of Kenny Corporation's Investment in Equity Securities Account $\begin{array} { | l | c | } \hline \text { Debit entries } & \$ 445,000 \\\hline \text { Credit entries } & \$ 270,000 \\\hline\end{array}$

An analysis of Kenny Corporation's Investment in Equity Securities account during 2014 disclosed the following:
$\begin{array} { | l | c | } \hline \text { Debit entries } & \$ 445,000 \\\hline \text { Credit entries } & \$ 270,000 \\\hline\end{array}$
Kenny s 2014 income statement included a $90,000 loss on sale of equity securities and $65,000 dividend income from equity securities. All payments and proceeds relating to equity securities transactions were in cash.

-The cash proceeds received by Kenny Corporation in 2014 for the sale of equity securities was:

A) $230,000.
B) $280,000.
C) $195,000.
D) $180,000.