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, they recorded depreciation expense of $23,000.
Assume that they had Accumulated depreciation in 2007 of $123,852. If they did not sell any fixed assets in 2008, what would they have recorded as Accumulated depreciation in 2008?

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