The Balance Sheet of a Firm Shows Beginning Net Fixed

The balance sheet of a firm shows beginning net fixed assets of $348 200 and ending net fixed assets of $371 920.The depreciation expense for the year is $46 080 and the interest expense is $11 460.What is the amount of net capital spending?

A) -$22 360
B) -$4780
C) $23 720
D) $58 340
E) $69 800