Sterling Ltd has cash of $12,830, accounts receivable of $31,744, and inventory of $25,971. In addition, the company has fixed assets of $144,692. Management has also told you that you can reasonably expect to collect 92 percent of the accounts receivable, that the inventory could be sold to realize 73 percent of its book value, and that the sale of the property, plant, and equipment would yield $108,915. The company has account payable $5,077, and the loan balance of $14,347. What is the liquidation value of this enterprise?