A corporation reports the following on 3/31/23 prior to preparing financial statements: Debit Cash Account Receivable Raw Material Inventory Work in Process Inventory Finished Goods Inventory Equipment Accumulated Depreciation Account Payable Common Stock Retained Earnings 1/1/23 Sales Revenue Cost of Goods Sold Operating Expenses Factory Overhead $ 24,000 15,000 30,000 10,000 23,000 90,000 115,000 80,000 1,000 Credit 30.000 35,000 100,000 18,000 205,000 Calculate the total assets to be reported on the balance sheet on 3/31/23 (you must include the calculation in order to receive credit)