ABC Company's total assets are $320,000, calculated by adding account receivables, buildings, cash, equipment, inventory, prepaid insurance, and trademarks; and subtracting accumulated depreciation on equipment and buildings. The assets include $64,000 in accounts receivable, $81,000 building, $30,000 cash, $68,000 equipment, $62,000 inventory, $15,000 prepaid insurance, and $31,000 trademarks. Accumulated depreciation of $31,000 was subtracted.