(Click on the following icon in order to copy its contents into a spreadsheet.) Partial Income Statement Year Ending 2017 Sales revenue $349,900 Cost of goods sold $142.000 Fixed costs $42,800 Selling, general, and administrative expenses $28,100 Depreciation $45,900 (Click on the following icon in order to copy its contents into a spreadsheet) Partial Balance Sheet 12/31/2016 ASSETS LIABILITIES Cash $16,100 Notes payable Accounts receivable $27,900 Accounts payable Inventories $47,800 Long-term debt Fixed assets $367 800 OWNERS' EQUITY Accumulated depreciation (-) $140,700 Retained earnings Intangible assets $82,200 Common stock $14,100 $19,000 $190,200 $45,900 $131,900 (Click on the following icon in order to copy its contents into a spreadsheet.) Partial Balance Sheet 12/31/2017 ASSETS LIABILITIES $11,900 $24,000 $ 161,800 Cash Accounts receivable Inventories Fixed assets Accumulated depreciation (-) Intangible assets $26,000 Notes payable $19,000 Accounts payable $53,100 Long-term debt $448,100 OWNERS' EQUITY Retained earnings $82,100 Common stock $62,100 $181,900 Fixed assets. Use the data from the following financial statements in the popup window, The net fixed assets for the year 2016 is $ (Round to the nearest dollar.) The net fixed assets for the year 2017 is $ (Round to the nearest dollar.)