Part of the long-term asset portions of the Certis, Inc. Balance sheets for December 31, Year 1 and December 31, Year 2 look as follows: Gross fixed assets Year 1 $11,386,000 Accumulated (1,100,600) depreciation Year 2 $13,646,000 (1,392,400) Assuming that Certis did not sell any fixed assets in Year 2, what did Certis record as depreciation expense on its Year 2 income statement? Record your answer as a whole number without a dollar sign and without commas, for example, record $32,400 as 32400. Your Answer: Answer