Rottweiler Obedience School's December $31,2021,$ balance sheet showed net fixed assets of $$1,725,000,$ and the December $31,2022,$ balance sheet showed net fixed assets of $$2,040,000.$ The company's $2022$ income statement showed a depreciation expense of $$321,000.$ What was the company's net capital spending for $2022?$

Note: Do not round intermediate calculations and round your answer to the nearest whole number, e$.$g$.,32.$

Net capital spending

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