Part of the long-term asset portions of the Certis, Inc. Balance sheets for December 31, 2011, and December 31, 2012 look as follows: 2011 2012 Gross fixed assets 135,400 163,200 Less Accumulated depreciation (35,400) ( 46,539 ) Assuming that Certis did not sell any fixed assets in 2012, what did Certis record as depreciation expense on its 2012 income statement? (Record your answer without a dollar sign and without commas, for example, a record $32,400 as 32400).