Fixed assets. Use the data from the following financial statements in the popup window, What are the net fixed assets for the years 2016 and 2017? The net fixed assets for the year 2016 is $. (Round to the nearest dollar.) Data table (Click on the following icon in order to copy its contents into a spreadsheet.) \begin{tabular}{|l|r|l|r|} \hline \multicolumn{3}{|c|}{ Partial Balance Sheet 12/31/2016 } \\ \hline ASSETS & & LIABILITIES & $14,200 \\ \hline Cash & $16,100 & Notes payable & $19,000 \\ Accounts receivable & $28,000 & Accounts payable & $189,800 \\ Inventories & $47,800 & Long-term debt & \\ \cline { 2 - 3 } Fixed assets & $367,800 & OWNERS' EQUITY & $45,100 \\ \cline { 2 - 4 } Accumulated depreciation (-) & $141,700 & Retained earnings & $131,900 \\ \hline \end{tabular} (Click on the following icon in order to copy its contents into a spreadsheet.) \begin{tabular}{|l|r|l|r|} \hline \multicolumn{3}{|c|}{ Partial Balance Sheet 12/31/2017 } \\ \hline ASSETS & & LIABILITIES & \\ \hline Cash & $26,200 & Notes payable & $12,100 \\ Accounts receivable & $18,800 & Accounts payable & $24,200 \\ Inventories & $53,200 & Long-term debt & $162,000 \\ \cline { 2 - 3 } & $447,800 & OWNERS' EQUITY & \\ \cline { 2 - 4 } Fixed assets & & Retained earnings & $60,000 \\ Accumulated depreciation (-) & $81,800 & Common stock & $181,800 \\ \hline \end{tabular}