A company provides the following information: Dec. 31, 20X2 Dec. 31, 20X1 Operating assets $230,000 $287,000 Nonoperating assets 432,000 273,000 Total assets $662,000 $560,000 Operating liabilities $90,000 $104,000 Nonoperating liabilities 526,000 121,000 Total liabilities $616,000 $225,000 Net sales $866,600 Operating expenses 442,000 Operating income 424,600 Other income (expense) 45,100 Income before income taxes 469,700 Provision for income taxes 103,334 Net income $366,366 The tax rate is 22%. What is net operating assets as of Dec. 31, 20X2? A company provides the following information: Dec. 31, 20X2 Dec. 31, 20X1 Operating assets $230,000 $287,000 Nonoperating assets 432,000 273,000 Total assets $662,000 $560,000 Operating liabilities $90,000 $104,000 Nonoperating liabilities 526,000 121,000 Total liabilities $616,000 $225,000 Net sales $866,600 Operating expenses 442,000 Operating income 424,600 Other income (expense) 45,100 Income before income taxes 469,700 Provision for income taxes 103,334 Net income $366,366 The tax rate is 22%. What is net operating assets as of Dec. 31, 20X2? $331,188 ($57,000) $94,000 $140,000 ($202,000)