Wallace Driving School's 2020 balance sheet showed net fixed assets of $2.3 million, and the 2021 balance sheet showed net fixed assets of $3.1 million. The company's 2021 income statement showed a depreciation expense of $327,000. What was net capital spending for 2021?
Dec. 31, 2020 net fixed assets $2,300,000
Dec. 31, 2021 net fixed assets $3,100,000
Depreciation expense $327,000
Net capital spending