(Click on the following icon in order to copy its contents into a spreadsheet.) (Clirk on the followina icon in order to copy its contents into a spreadsheet.) (Click on the following icon in order to copy its contents into a spreadsheet.) \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Partial Balance Sheet 12/31/2016 } \\ \hline ASSETS & & LIABILITIES & \\ \hline Cash & $16,000 & Notes payable & $14,000 \\ \hline Accounts receivable & $28,000 & Accounts payable & $19,200 \\ \hline Inventories & $48,200 & Long-term debt & $189,900 \\ \hline Fixed assets & $367,900 & OWNERS' EQUITY & \\ \hline Accumulated depreciation (-) & $140,200 & Retained earnings & \\ \hline Intangible assets & $81,800 & Common stock & $131,900 \\ \hline \end{tabular} (Click on the following icon D in order to copy its contents into a spreadsheet.) \begin{tabular}{|c|c|c|c|} \hline \multirow[b]{2}{*}{ ASSETS } & \multicolumn{3}{|c|}{ Partial Balance Sheet 12/31/2017 } \\ \hline & & LIABILITIES & \\ \hline Cash- & $26,200 & Notes payable & $12,200 \\ \hline Accounts receivable & $19,200 & Accounts payable & $24,000 \\ \hline Inventories & $53,200 & Long-term debt & $162,200 \\ \hline Fixed assets & $448,200 & OWNERS' EQUITY & \\ \hline Accumulated depreciation (-) & & Retained earnings & \\ \hline Intangible assets & $82,100 & Common stock & $181,800 \\ \hline \end{tabular} Ealance sheet. Use the data from the following financial statements in the popup window. Complete the balance sheet. Fint: Find the accumulated deprociation for 2017 frst. The accumulated depreciation for 2017 is $ (Round to the nearest doliar)