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Part of the long-term asset portions of the Certis, Inc. Balance sheets for December 31, 2011 and December 31, 2012 look as follows: 2011 2012 135,400 Gross fixed assets 163,200 (35,400) Less Accumulated depreciation (39,784 ) Assuming that Certis did not sell any fixed assets in 2012, what did Certis record as depreciation expense on its 2012 income statement? (Record your answer without a dollar sign and without commas, for example, record $32,400 as 32400)