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The financial statements of Bruce's Antiques reflect cash of $ 2 1 , 3 0 0 , collectible accounts receivable of $ 3 7 ,

The financial statements of Bruce's Antiques reflect cash of $21,300, collectible accounts receivable of $37,700, accounts payable of $45,900, inventory of $63,300, long-term debt of $80,000, and net fixed assets of $123,400. The firm estimates that if they wanted to cease operations today that they could sell the inventory for $48,000 and the fixed assets for $99,000. What is the market value of the assets?
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