Kertis, Inc. reported Net fixed assets as follows on its Balance sheets for December 31, Year 1 and December 31, Year 2:

Kertis, Inc. reported Net fixed assets as follows on its Balance sheets for December 31 , Year 1 and December 31 , Year 2 On its Year 1 Income statement, Kertis recorded depreciation expense of $26,000 and on its Year 2 Income statement, Kertis recorded depreciation expense of $31,700. Assume that Kertis had Accumulated depreciation in Year 1 of $121,000. If Kertis did not sell any fixed assets in Year 2 , what would Kertis have recorded as Accumulated depreciation in Year 2? Record your answer as a whole number without a dollar sign and without commas, for example, record $32,400 as 32400 . Your