Please explain the solution to this general accounting problem with accurate explanations.

Bay Area Manufacturing has projected the following balances for the end of the fiscal year: Cash: $32,400 Accounts receivable: $58,700 Inventory: $79,300 Equipment: $185,000 Accumulated depreciation: $95,000 Sales: $425,000 Cost of goods sold: $255,000 Operating expenses: $87,000 Interest expense: $18,500 What are the total assets at the end of the fiscal year