The balance sheet of a firm shows beginning net fixed assets of $348,200. During the year, the firm acquired additional equipment that has a book value of $23,720 and incurred depreciation expense of $40,080 and interest expense of $11,460. What is the amount of the firm's net capital spending? 7 O -$28,440 O $4.780 O $28,440 ery $58,340 ill $63,800