Use the financial statements and the information provided below to answer the questions that follow.

Mammoth Mart Stores, Inc. ($000,000s)
	Year 1	Year 2
Sales	$26,209	$27,801
COGS & SG&A	24,084	25,842
Depreciation and amortization	473	684
EBIT	1,652	1,275
Interest expense	239	252
Earnings before income taxes	1,413	1,023
Income taxes	445	400
Net earnings	$968	$623
	Year 1	Year 2
Cash & equivalents	$824	$920
Accounts receivable	665	656
Inventories	1,821	2,020
Prepaid expenses and other assets	113	105
Total current assets	3,423	3,701
Fixed assets	8,734	9,372
Goodwill	792	688
Total assets	$12,949	$13,761
Short-term debt	$717	$627
Accounts payable and accrued liabilities	2,416	2,535
Total current liabilities	3,133	3,162
Long-term debt	3,935	4,194
Other liabilities	467	519
Total liabilities	7,535	7,875
Common share capital	1,192	1,192
Retained earnings	4,222	4,694
Total shareholders' equity	5,414	5,886
Total liabilities & shareholders' equity	$12,949	$13,761

When a company purchases operating assets like new buildings, the purchase is referred to as a capital expenditure or simply CAPEX. Which account is most impacted by CAPEX?

a. other assets

b. fixed assets

c. sales

d. costs of sales, selling, and administrative expenses

e. current assets