Balance sheet. Use the data from the following financial statements in the popup window, Complete the balance sheet. Hint: Find the accumulated depreciation for 2017 first.

Partial Income Statement Year Ending 2017 \begin{tabular}{|r|r|} \hline Sales revenue & $350,100 \\ \hline Cost of goods sold & $142,000 \\ \hline Fixed costs & $43,100 \\ \hline Selling, general, and administrative expenses & $27,800 \\ \hline Depreciation & $45,900 \\ \hline \end{tabular} Partial Balance Sheet 12/31/2016 \begin{tabular}{l|r|l|r} \hline ASSETS & & LIABILITIES & \\ \hline Cash & $15,800 & Notes payable & $13,800 \\ Accounts receivable & $28,000 & Accounts payable & $18,800 \\ Inventories & $47,800 & Long-term debt & $190,200 \\ \cline { 3 - 3 } Fixed assets & $368,000 & OWNERS' EQUITY & \\ \cline { 3 - 3 } & & & \\ Accumulated & $140,200 & Retained earnings & \\ depreciation (-) & $82,100 & Common stock & $132,000 \end{tabular} Partial Balance Sheet 12/31/2017 \begin{tabular}{|l|r|l|r|} \hline ASSETS & & LIABILITIES & \\ \hline Cash & $25,900 & Notes payable & $12,200 \\ Accounts receivable & $19,000 & Accounts payable & $23,900 \\ Inventories & $52,800 & Long-term debt & $162,100 \\ \cline { 3 - 4 } Fixed assets & $448,100 & OWNERS' EQUITY & \\ \cline { 3 - 4 } Accumulated & & & \\ depreciation () & & Retained earnings & \\ Intangible assets & $82,000 & Common stock & $182,000 \\ \hline \end{tabular}