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. \begin{tabular}{|l|r|} \hline \multicolumn{2}{|c|}{ Partial Income Statement Year Ending 2017} \\ \hline Sales revenue & $349,900 \\ \hline Cost of goods sold & $142,000 \\ \hline Fixed costs & $42,800 \\ \hline Selling, general, and administrative expenses & $28,200 \\ \hline Depreciation & $46,000 \\ \hline \end{tabular} \begin{tabular}{|l|r|l|r|} \hline \multicolumn{3}{|c|}{ Partial Balance Sheet 12/31/2016 } \\ \hline ASSETS & & LIABILITIES & \\ \hline Cash & $16,100 & Notes payable & $14,100 \\ Accounts receivable & $28,000 & Accounts payable \\ Inventories & $48,000 & Long-term debt & $19,100 \\ \cline { 3 - 4 } Fixed assets & $368,200 & OWNERS' EQUITY & $190,100 \\ \cline { 3 - 4 } Accumulated depreciation (-) & $142,600 & Retained earnings & \\ Intangible assets & $81,900 & Common stock & \\ \hline \end{tabular}