What are the net fixed assets for the years 2010 and2011?

Partial Income Statement Year Ending 2011 Sales Revenue COGS Fixed Costs SG&A Expenses Depreciation S350,000 $140,000 S43,000 S 28,000 S46,000 Partial Balance Sheet 12/31/2010 Assets: Liabilities Cash Accounts Rec Inventories Fixed Assets Acc. Depreciation Intangible Assets S16,000 28,000 S 48,000 $368,000 S142,000 S 82,000 Notes Payable Accounts Payable Long-Term Debt S 14,000 S 19,000 S190,000 Owners Equity: Retained Eamings $???7??7 Common Stock $130,000 Partial Balance Sheet 12/31/2011 Assets: Liabilities Cash Accounts Rec. Inventories Fixed Assets Acc. Depreciation Intangible Assets S 26,000 S19,000 53,000 $448,000 S ??77?77 S 82,000 Notes Payable Accounts Payable Long-Term Debt S12,000 S 24,000 $162,000 Owners Equity: Retained Earnings S ?7?7?7 Common Stock S180,000