Condensed statements of financial position of Care Corp and Charm Corp as of December 31,

2014 are as follows:

Care. Charm

Current Assets 43,750. 16,250

Noncurrent assets 181,250. 106,250

Total Assets. 225,000. 112,500

Liabilities 16,250 8,750

Common stock, 20 par 137,500 75,000

Additional Paid in Capital 8,750 6,250

Retained Earnings 62,500 32,500

On January 1, 2015, Care issued 8,750 stocks with a market value of 25/share for the assets

and liabilities of Charm. The book value reflects the fair value of the assets and liabilities except

that the non-current assets of Charm has a temporary appraisal of 157,500 and the non-current

assets of Care are overstated by 7,500. Contingent consideration which is determinable is equal

to 3,750. Care also paid for the stock issuance costs worth 8,500 and other acquisition costs

amount to 4,750.

On March 1, 2015, the contingent consideration has a determinable amount of 5,000. On July 1,

2015, the provisional fair value of the noncurrent assets of Charm increased by 2,250. How

much is the combined total assets at the end of 2015?