el The accumulated depreciation for 2017 is $ 186100. (Round to the nearest dollar.) Complete the balance sheet for 2016: (Round to the nearest dollar.) Balance Sheet 12/31/2016 ASSETS LIABILITIES Current assets Current liabilities Cash $16,000 Notes payable Accounts receivable $28,100 Accounts payable Inventories $47,900 Total current liabilities Total current assets 92000|| Long-term debt Fixed assets $368,100 OWNERS' EQUITY Accumulated depreciation (-) $140,300 Retained earnings Intangible assets $81,800 Common stock TOTAL ASSETS 401600 OWNERS' EQUITY $ $ TOTAL LIABILITIES AND LA GA $14,000 $18,900 32900 $189,900 222800 $131,800