calculate average operating asstes

DAVIS CORP Balance Sheet Dec 31, 2012 Dec 31, 2013 Assets Cash at Bank Accounts Receivable Inventory Plant, net Investment in XYZ Ltd Land Total Assets $23,000 375,000 640,000 950,000 435,000 325,000 $2,748,000 $98,000 412,000 498,000 832,000 525,000 325,000 $2,690,000 Liabilities & Shareholders' Equity Accounts Payable Long Term Debt Shareholders' Equity Total Liabilities & Shareholders Equity 375,000 895,000 1,180,000 $2,450,000 325,000 955,000 1,025,000 $2,305,000