Kertis, Inc. reported Net fixed assets as follows on its Balance sheets for December 31, 2011 and December 31, 2012: 2011 2012 Net fixed assets 200,000 250,000 On its 2012 Income statement, Kertis recorded depreciation expense of $23,000. Assume that Kertis had Accumulated depreciation in 2011 of $ 110,831. If Kertis did not sell any fixed assets in 2012, what would Kertis have recorded as Accumulated depreciation in 2012? (Record your answer without a dollar sign and without commas, for example, a record $32,400 as 32400).