KUULUIPun 7. In the following worksheet of a balance sheet, which cell has an error? B 1 2012 2 Assets 3 Cash 72000 4 Marketable Securities 15000 5 Accounts Receivable 440000 6 Inventory 535000 7 Total Current Assets =SUM(B3-B6) 8 Gross Fixed Assets 2720000 9 Accumulated Depreciation 568000 10 Ner Plant & Equipment =B8-B9 11 Total Assets =B7+B10 12 Liabilities & Owner's Equity 13 Accounts Payable 535000 14 Accrued Expenses 25000 15 Total Current Liabilities =SUM(B13-B14) 16 Long-term Debt 1268100 17 Total Liabilities =SUM(B15:316) 18 Common Stock ($2 par) 86000 19 Additional Paid in Capital 641000 20 Retained Earrings 658900 21 Total Owner's Equity =SUMB17B20) 22 Toral Liab & Owner's Equity =B17+B21 O i 2