How do you find the Average Operating Assets?

Joel de Paris, Inc. Balance Sheet Beginning Ending Balance Balance Assets 138,000 489,000 471,000 852,000 427,000 253,000 $ 2,630,000 Cash S 137,000 338,000 570,000 865,000 409,000 249,000 $ 2,568,000 $ Accounts receivable Inventory Plant and equipment, net Investment in Buisson, S.A. Land (undeveloped) Total assets Liabilities and Stockholders' Equity Accounts payable 384,000 1,004,000 1,180,000 346,000 1,004,000 Long-term debt Stockholders' equity 1,280,000 $ 2,568,000 $ 2,630,000 Total liabilities and stockholders' equity Joel de Paris, Inc Income Statement $ 3,860,000 3,358,200 501,800 Sales Operating expenses Net operating income Interest and taxes: $ 120,000 192,000 Interest expense 312,000 Tax expense $ 189,800 Net income The company paid dividends of $89,800 last year. The "Investment in Buisson, S.A." on the the stock of another company. The company's minimum required rate of return of 15%