Kertis, Inc. reported Net fixed assets as follows on its Balance sheets for December 31, 2007 and December 31, 2008: 2007 2008 Net fixed assets 200,000 250,000 On it 2008 Income statement, Kertis recorded depreciation expense of $23,000. Assume that Kertis had Accumulated depreciation in 2007 of $159,500. If Kertis did not sell any fixed assets in 2008, what would Kertis have recorded as Accumulated depreciation in 2008