The assets and liabilities of Bennett Designs at December $31,$ the end of the current year, and its revenue and expenses for the year are as follows:

Line Item Description Amount

Accounts payable $$42,000$

Accounts receivable $10,340$

Cash $21,420$

Fees earned $73,450$

Land $47,000$

Building $157,630$

Miscellaneous expense $$1,030$

Office expense $1,240$

Supplies $1,670$

Wages expense $23,550$

Dividends $16,570$

What were the total assets on December $31?$