Net new borrowing from owners is $ $ I (Round to the nearest dollar.) Partial income Statement Year Ending 2017 Sales revenue $349,900 Cost of goods sold $ 142,000 Fixed costs $43,000 $28,100 Selling general, and administrative expenses Depreciation $45,800 $14,000 $18,900 $190,200 $132,000 ASSETS LIABILITIES Cash $16,100 Notes payable Accounts receivable $28,000 Accounts payable Inventories $47,900 Long-term debt Fixed assets $368,000 OWNERS' EQUITY Accumulated depreciation $143,500 Retained earings Intangible assets $82,100 Common stock (Click on the following icon in order to copy its contents into a spreadsheet.) Partial Balance Sheet 12/31/2017 ASSETS LIABILITIES Cash $25,900 Notes payable Accounts receivable $19,100 Accounts payable Inventories $53,100 Long-term debt Fixed assets $448,200 OWNERS' EQUITY Accumulated depreciation Retained earnings Intangible assets $82,200 Common stock $11,900 $24,000 $162 200 $182,000