Kertis, Inc. reported Net fixed assets as follows on its Balance sheets for December 31, Year 1 and December 31, Year 2: Year 1 Year 2 Net fixed assets $242,000 $383,000 On its Year 1 Income statement, Kertis recorded depreciation expense of $29,200 and on its Year 2 Income statement, Kertis recorded depreciation expense of $32,000. Assume that Kertis had Accumulated depreciation in Year 1 of $145,000. If Kertis did not sell any fixed assets in Year 2, what would Kertis have recorded as Accumulated depreciation in Year 2