The financial statement of Burce's Antiques reflects cash of $213000, collectible accounts recevible of $37700,accounts payable of $45900 inventory of $63300.long term debt of $80000 and net fix assets of $123400. The firm estimate that if they wanted to cease operation today that they could sell the inventory for $48000 and the fix assets for $99000. What is the market value of assets?