In the following worksheet of a balance sheet, which cell has an error?

$\backslash$table$[[,$A$,$B$],[1,$Assets,$2016],[2,$Cash and Equivalents,$52\mathrm{.}00],[3,$Accounts Receivable,$402\mathrm{.}00],[4,$Inventory,$836\mathrm{.}00],[5,$Total Current Assets,$=\backslash$SUM $($B$2$:B$4)],[6,$Plant & Equipment,$527\mathrm{.}00],[7,$Accumulated Depreciation,$166\mathrm{.}20],[8,$Net Fixed Assets,$=$B$6-$B$7],[9,$Total Assets,$=$B$5+$B$8],[10,$Liabilities and Owner's Equity,$],[11,$Accounts Payable,$175\mathrm{.}20],[12,$Short$-$term Notes Payable,$225\mathrm{.}00],[13,$Other Current Liabilities,$140\mathrm{.}00],[14,$Total Current Liabilities,$540\mathrm{.}20],[15,$Long$-$term Debt,$424\mathrm{.}61],[16,$Total Liabilities,$=\backslash$SUM $($B$14$:B$15)],[7,$Common Stock,$460\mathrm{.}00],[,$Retained Earnings,$225\mathrm{.}99],[,$Total Shareholder's Equity,$=\backslash$SUM $($B$16$:B$18)],[20,$Total Liabilities and Owner's Equity,$=$B$16+$B$19]]$

$$ a$.$ B$16$

b$.B5$

c$.$ B$19$

$$ d$.$ B$8$