Kertis, Inc. reported Net fixed assets as follows on its Balance sheets for December 31, 2007 and December 31, 2008:
2007 2008
Net fixed assets 200,000 250,000
On it 2008 Income statement, Kertis recorded depreciation expense of $23,000.
Assume that Kertis had Accumulated depreciation in 2007 of $138,857. If Kertis did not sell any fixed assets in 2008, what would Kertis have recorded as Accumulated depreciation in 2008?