9. The information below is from CZL's financial statements. CZL's depreciation expense for 2020 was $1,300. Gross fixed assets for 2020 were $ 2020 2019 20,000 15,200 ???? 16,200 Gross fixed assets Net fixed assets a. 22,300 b. 22,400 c. 22,500 d. 22,600 e. 22,700