Fixed assets.Use the data from the following financial statements in the popup window,

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. What are the net fixed assets for the years 2013 and 2014?

The net fixed assets for the year 2013 is

$nothing.

(Round to the nearest dollar.)

Data Table

Partial Income Statement Year Ending 2014
Sales revenue	$349,800
Cost of goods sold	$141,800
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	$27,800	Accounts payable	$18,800
Inventories	$48,000	Long-term debt	$190,100
Fixed assets	$367,800	OWNERS' EQUITY
Accumulated depreciation (-)	$143,500	Retained earnings	$43,500
Intangible assets	$82,100	Common stock	$131,800

Partial Balance Sheet 12/31/2014
ASSETS		LIABILITIES
Cash	$26,000	Notes payable	$11,800
Accounts receivable	$18,900	Accounts payable	$24,100
Inventories	$53,000	Long-term debt	$162,200
Fixed assets	$448,000	OWNERS' EQUITY
Accumulated depreciation (-)		Retained earnings	$58,500
Intangible assets	$82,200	Common stock	$182,000