Carter Wilson is a painting contractor who specializes in painting commercial buildings. At the beginning of June, his firms financial records showed the following assets, liabilities, and owners equity.

Cash	$	144,000
Accounts receivable		37,000
Office furniture		85,000
Auto		55,000
Accounts payable		30,600
Carter Wilson, Capital		214,500
Revenue		131,600
Expenses		55,700

TRANSACTIONS

1. Performed services for $14,400 on credit.
2. Paid $3,640 in cash for new office chairs.
3. Received $27,600 in cash from credit clients.
4. Paid $1,820 in cash for telephone service.
5. Sent a check for $10,400 in partial payment of the amount due creditors.
6. Paid salaries of $21,160 in cash.
7. Sent a check for $2,570 to pay electric bill.
8. Performed services for $25,800 in cash.
9. Paid $5,320 in cash for auto repairs.
10. Performed services for $27,600 on account.

Enter the above transactions into the following accounting equations.

Analyze:

What is the amount of total assets after all transactions have been recorded?