The management of Zigby Manufacturing prepared the following balance sheet for March $31.$

ZIGBY MANUFACTURING

Balance Sheet

March $31$

$\backslash$table$[[$Assets$,],[$Cash$,$$$40,000,],[$Accounts receivable,$344,400,],[$Raw materials inventory,$98,500,],[$Finished goods inventory,,$325,540],[$Equipment$,$$$600,000,],[$Less: Accumulated depreciation,$150,000,],[$Total assets,,$41,258,{440}_{?}$