At September 1, Rf4On Company reported total assets of $396,000. During September, the company recorded the following transactions:

1. collected accounts receivable totaling $24,200

2. earned service revenue of $67,000, of which 45% was received in cash

3. sold land that had a $17,900 cost for $31,200 cash

4. incurred expenses of $33,000, of which 85% was paid in cash

Calculate the total assets of Rf4On Company after the above four transactions have been recorded.