ABC Company has cash of $16,800, accounts receivable of $35,400, salaries payable of $29,800, inventory of $98,800, long-term debt of $124,000, and net fixed assets of $345,800. The firm estimates that if it wanted to cease operations today it could sell the inventory for $83,100 and the fixed assets for $349,000. The firm could collect 100 percent of its receivables as they are secured. What is the market value of the firm's assets? $487,100 $458,200 $374,200 $484,300 $332,800