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The accumulated depreciation for 2017 is $ (Round to the nearest dollar.) Complete the balance sheet for 2016: (Round to the nearest dollar) Balance Sheet 12/31/2016 ASSETS LIABILITIES Current assets Current liabilities Cash Accounts receivable Inventories $14,000 $18,900 S Total current assets $189,900 $16,000 Notes payable $27,800 Accounts payable $47,800 Total current liabilities Long-term debt $368,200 OWNERS' EQUITY $144,000 Retained earnings $82,100 Common stock TOTAL LIABILITIES AND Fixed assets $ Accumulated depreciation (-) Intangible assets $131,800 TOTAL ASSETS OWNERS' EQUITY (Click on the following icon in order to copy its contents into a spreadsheet.) Partial Income Statement Year Ending 2017 Sales revenue $350,000 Cost of goods sold $142,000 Fixed costs $43,100 Selling, general, and administrative expenses $28,200 Depreciation $45,800 (Click on the following icon in order to copy its contents into a spreadsheet.) Partial Balance Sheet 12/31/2016 ASSETS LIABILITIES Cash $16,000 Notes payable Accounts receivable $27,800 Accounts payable inventories $47,800 Long-term debt Fixed assets $368,200 OWNERS' EQUITY Accumulated depreciation (-) $144,000 Retained earnings Intangible assets $82,100 Common stock $14,000 $18,900 $189,900 $131,800 $11,800 $24,000 Complete the balance sheet for 2017: (Round to the nearest dollar.) Balance Sheet 12/31/2017 ASSETS LIABILITIES Current assets Current liabilities Cash $26,000 Notes payable Accounts receivable $19,000 Accounts payable Inventories $52,900 Total current liabilities Total current assets Long-term debt Fixed assets $448,000 OWNERS' EQUITY Accumulated depreciation (-) Retained earnings Intangible assets $82,100 Common stock TOTAL LIABILITIES AND TOTAL ASSETS $ OWNERS' EQUITY $ $162,000 $182,000 $ $ Cat (Click on the following icon in order to copy its contents into a spreadsheet.) Partial Balance Sheet 12/31/2017 ASSETS LIABILITIES Cash $26,000 Notes payable Accounts receivable $19.000 Accounts payable Inventories $52,900 Long-term debt Fixed assets $448,000 OVINERS' EQUITY Accumulated depreciation (-) Retained earnings Intangible assets $82,100 Common stock $11,800 $24,000 $162,000 $182,000