Part of the long-term asset portions of the Certis, Inc. Balance sheets for December 31, 2004 and December 31, 2005 look as follows:2004 2005
Gross fixed assets 135,400 163,200,Less Accumulated depreciation (35,400) (40,853)Assuming that Certis did not sell any fixed assets in 2005, what did Certis record as depreciation expense on its 2005 income statement?