Certis, Inc. Balance sheets for December 31, Year 1 and December 31, Year 2 look as follows: Gross fixed assets Accumulated depreciation Year 1 $11,757,000 (1,155,600) Year 2 $14,565,000 (1,360,600) Assuming that Certis did not sell any fixed assets in Year 2, what did Certis record as depreciation expense on its Year 2 income statement? Record your answer as a whole number without a dollar sign and without commas, for example, record $32,400 as 32400.