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Calculating net capital spending. Rottweiler Obedience School 's December 31 2013, balance sheet showed net fixed assets of $ 1,635,000 and the December 31, 2014, balance sheet showed net fixed assets of $1,976,000. The company's 2014 income statement showed a depreciation expenses of $305,000. What was Rotweiler's net capital spending for 2014?

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