You are valuing Melissa Corporation. You have discounted the future free cash flows back to the present at an appropriate discount rate and get a present value of $140,000,000. When reviewing the balance sheet, you identified $61,500,000 in excess cash (classified as non-operating), 50,000 shares of stock in a non-operating subsidiary that the company paid $100 per share for when purchased two years ago that is now valued in an active market at $218 per share. 

Calculate what is the enterprise value for Melissa Corporation.