Fixed assets. Use the data from the following financial statements in the popup window. What are the net fixed assets for the years 2013 and 2014?

Partial Income Statement Year Ending 2014
Sales revenue	$350,000
Cost of goods sold	$140,000
Fixed costs	$43,000
Selling, general, and administrative expenses	$28,000
Depreciation	$46,000

Partial Balance Sheet 12/31/2013
ASSETS		LIABILITIES
Cash	$16,000	Notes payable	$14,000
Accounts receivable	$28,000	Accounts payable	$19,000
Inventories	$48,000	Long-term debt	$190,000
Fixed assets	$368,000	OWNERS' EQUITY
Accumulated depreciation (-)	$142,000	Retained earnings	$47,000
Intangible assets	$82,000	Common stock	$130,000

Partial Balance Sheet 12/31/2014
ASSETS		LIABILITIES
Cash	$26,000	Notes payable	$12,000
Accounts receivable	$19,000	Accounts payable	$24,000
Inventories	$53,000	Long-term debt	$162,000
Fixed assets	$448,000	OWNERS' EQUITY
Accumulated depreciation (-)		Retained earnings	$62,000
Intangible assets	$82,000	Common stock	$180,000