The Financial Statements of Backwater Marina Reflect Depreciation Expenses of $41,600

The financial statements of Backwater Marina reflect depreciation expenses of $41,600 and interest expenses of $27,900 for the year.The current assets increased by $31,800 and the net fixed assets increased by $28,600.What is the amount of the net capital spending for the year?

A) $7,000
B) $21,600
C) $28,600
D) $60,400
E) $70,200