Table:
|  | 2019 | 2018 |
| --- | --- | --- |
| Computer equipment | $137,763 | $94,384 |
| Furniture and fixtures | 187,167 | 159,648 |
| Subtotal | 324,930 | 254,032 |
| Less accumulated depreciation | 148,916 | 104,702 |
| Property and equipment, net | $176,014 | $149,330 |
Paragraphs:
NOTE 5 – PROPERTY AND EQUIPMENT
The Company owned equipment recorded at cost, which consisted of the following as of December 31, 2019 and 2018:
Depreciation expense was $80,206 and $58,423 for the years ended December 31, 2019 and 2018, respectively
Question:
What is the average subtotal cost of property and equipment that the Company owned from 2018 to 2019?
Answer: (324930+254032)/2  = 289481