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