pre_text: 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
table: 2019 2018
table: Computer equipment $137,763 $94,384
table: Furniture and fixtures 187,167 159,648
table: Subtotal 324,930 254,032
table: Less accumulated depreciation 148,916 104,702
table: Property and equipment, net $176,014 $149,330
question: Analyse this data from a financial earnings document. What is the average subtotal cost of property and equipment that the Company owned from 2018 to 2019?