Lew's Auto Repair Has Cash of $18,600, Accounts Receivable of $34,500

Lew's Auto Repair has cash of $18,600, accounts receivable of $34,500, accounts payable of $28,900, inventory of $97,800, long-term debt of $142,000, and net fixed assets of $363,800.The firm estimates that if it wanted to cease operations today it could sell the inventory for $85,000 and the fixed assets for $349,000.The firm could collect 100 percent of its receivables as they are secured.What is the market value of the firm's assets?

A) $332,800
B) $458,200
C) $374,200
D) $495,500
E) $487,100