Consider a mutual fund with $208 million in assets at the start of the year and with 16 million shares outstanding. The fund invests in a portfolio of stocks that provides dividend income at the end of the year of $4 million. The stocks included in the fund's portfolio increase in price by 7%, but no securities are sold, and there are no capital gains distributions. The fund charges 12b-1 fees of 0.25%, which are deducted from portfolio assets at year-end. What is net asset value at the start and end of the year? (Enter your answers in dollars rounded to 3 decimal places.)