$($b$)$ Water Inc.$\text{'}$s net sales last year were $$315,000,$ and its year$-$end total assets were $$355,000.$ The

average firm in the industry has a total assets turnover ratio of $2\mathrm{.}4.$ The firm's new CFO believes the firm has excess assets that can be sold so as to bring the total assets turnover ratio down to the industry average without affecting sales. By how much will the need assets be reduced to bring the total assets turnover ratio to the industry average, holding sales constant?