Simon's Hot Chicken purchased its building seven years ago at a price of $143,300. The building could be sold for $182,500 today. The company spent $67,900 on other fixed assets that could be sold for $60,900. The company has accumulated depreciation of $84,500 on its fixed assets. The company has current liabilities of $38,800 and net working capital of $20,100. What is the ending book value of net fixed assets?

Multiple Choice

• $126,700

• $172,400

• $165,500

• $158,900

• $211,200