W. S. Movers had $138,600 in net fixed assets at the beginning of the year. During the year, the company purchased $27,400 in new equipment. It also sold, at a price of $5,300, some old equipment that had a book value of $2,100. The depreciation expense for the year was $6,700. What is the net fixed asset balance at the end of the year? Seleccione una: O a. $157,200 O b. $148,400 O c. $163,900 O d. $159,300 O e. $146,900