At December 31, 2020, the accounting records of Hercules Manufacturing Limited contain the following items: Accounts Payable $12,000 Accounts Receivable $30,000 Land $90,000 Cash $7,000 Building $250,000 Equipment ? Notes Payable $135,000 Share capital 188,000 Retained Earnings ? If Retained Earnings at December 31, 2020, is $140,000, total assets amount to