The Gom Smith Corporation has the following items: Cash, $5,000; Machinery, $55,300; Building, $144,800; Land $66,000 : Noter payable bank, $11,500; Long-term debt, $44,800; Accounts payable, $22,400; Taves payable, $5,300; Accounts receivable, 528,000; liventary $10,500. What is the amount of net frxed assets for this corporation? $279,700 $288,500 $284,100 $261,700 $266,100