At the beginning of the year, a business has $243,500 in net fixed assets. At year end, net fixed assets totaled $264,500. During the year, fixed assets with a net book value of $21,500 were sold and depreciation expense of 543,800 was recorded. How much in fixed assets was purchased during the year? Select one a. $83,800 b. $86,300 c. $84,700 d. $84,200 e. $87.900