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A company has had capital assets with a net book value (original cost accumulated depreciation) of $219,000 at the beginning of the year and $353,000

A company has had capital assets with a net book value (original cost accumulated depreciation) of $219,000 at the beginning of the year and $353,000 at year end. The acquisition of capital assets amounted to $206,000 during the year.

The income statement shows depreciation of $18,000 and an $8,000 gain on sale of property, plant and equipment.

[Beginning balance of capital assets + Acquisitions Depreciation Net book value of assets sold = Ending balance of capital assets]

What is the net book value of the assets sold? Round your final answer to the nearest dollar. Do not round intermediary answers. Do not use $ signs in your final answer.

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