Ayayai Corporation experienced a fire on December $31,2022,$ in which its financial records were partially destroyed. It has

been able to salvage some of the records and has ascertained the following balances.

Additional information:

The inventory turnover is $3\mathrm{.}4$ times.

The return on common stockholders' equity is $18\%.$ The company had no additional paid$-$in capital.

The accounts receivable turnover is $11\mathrm{.}3$ times.

The return on assets is $16\%.$

Total assets at December $31,2021,$ were $$605,100.$