On January 1, Ceramics Wholesalers started with an inventory of 96 ceramic vases. Shipments of 23, 87, and 32 were sent out on 1/13, 2/18, and 3/11, respectively. Receipts of 25, 50, and 40 were received on 1/20, 2/25, and 3/15, respectively. Find the balance as of 3/15.

A (U.S.) business math course typically includes a review of elementary arithmetic, including fractions, decimals, and percentages. Elementary algebra is often included as well, in the context of solving practical business problems.