In the following Excel worksheet of a balance sheet, which cell has an error? B. 2020 52.000 402.000 836.000 =SUM(B2:B4) 527,000 166,200 =B6+B7 =B5+B8 1 Assets 2 Cash and Equivalents 3 Accounts Receivable 4 Inventory 5 Total Current Assets 6 Plant & Equipment 7 Accumulated Depreciation 8 Net Fixed Assets 9 Total Assets 10 Liabilities and Owner's Equity 11 Accounts Payable 12 Short-term Notes Payable 13 Other Current Liabilities 14 Total Current Liabilities 15 Long-term Debt 16 Total Liabilities 17 Common Stock 18 Retained Earnings 19 Total Shareholder's Equity 20 Total Liabilities and Owner's Equity 175,200 225.000 140.000 540,200 424.610 =SUM(B14:B15) 460.000 225.988 =SUM(B17:B18) =B16+B19 BS B8 B16 B19 B20