Rotweiler Obedience School's December 31, 2013, balance sheet showed net fixed assets of $1,735,000, and the December 31, 2014, balance sheet showed net fixed assets of $2,060,000. The company's 2014 income statement showed a depreciation expense of $323,000. (Enter your answer as directed, but do not round intermediate calculations. What was Rotweiler's netcapital spending for 2014?)