Following are balance sheet data for Quality Merchandise, Inc.:

 

31-Dec

 
 

2011

2010

Cash

$47,000

$26,000

Accounts receivable, net

141,000

134,000

Merchandise inventory

83,000

102,000

Prepaid expenses

9,000

11,000

Plant assets (net of accumulated depreciation)

235,000

230,000

Accounts payable

122,000

127,000

Accrued liabilities payable

40,000

41,000

Capital stock

300,000

300,000

Retained earnings

53,000

35,000

Assume that the depreciation recorded in 2011 was USD 15,000. Compute the cash spent to purchase plant assets, assuming no assets were sold or scrapped in 2011.