The accumulated depreciation for 2017 is $ 186700. (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 Cash Accounts receivable $14,000 $19,000 33000 Inventories Total current assets $190,100 Current liabilities $16,000 Notes payable $28,000 Accounts payable $48,000 Total current liabilities 92000||Long-term debt $368,100 OWNERS' EQUITY $140,500 Retained earnings $82,000 Common stock TOTAL LIABILITIES AND OWNERS' EQUITY Fixed assets Accumulated depreciation (-) Intangible assets $131,900 TOTAL ASSETS (Click on the following icon in order to copy its contents into a spreadsheet.) Partial Income Statement Year Ending 2017 Sales revenue $349,800 Cost of goods sold $141,900 Fixed costs $42,900 Selling, general, and administrative expenses $28,000 Depreciation $46,200 (Click on the following icon in order to copy its contents into a spreadsheet.) ASSETS Cash Accounts receivable Partial Balance Sheet 12/31/2016 LIABILITIES $16,000 Notes payable $28,000 Accounts payable $48,000 Long-term debt $368,100 OWNERS' EQUITY $140,500 Retained earnings $82,000 Common stock $14,000 $19,000 $190,100 Inventories Fixed assets Accumulated depreciation (-) Intangible assets $131,900 ick on the following icon in order to copy its contents into a spreadsheet.) lick 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 $19,100 Accounts payable Inventories $53,200 Long-term debt Fixed assets $448,100 OWNERS' EQUITY Accumulated depreciation (-). Retained earnings Intangible assets $81,900 Common stock $11,800 $24,000 $162,000 $182,000