1. Simon's Hot Chicken purchased its building seven years ago at a price of $141,580. The building could be sold for $181,100 today. The company spent $67,140 on other fixed assets that could be sold for $59,740. The company has accumulated depreciation of $82,300 on its fixed assets. Currently, the company has current liabilities of $37,920 and net working capital of $19,420. What is the ending book value of net fixed assets?

$208,720

$164,340

$170,800

$126,420

$158,540