The accumulated depreciation for 2017 is $189100

Complete the balance sheet for 2016 ans 2017

(Round to the nearest dollar.)

Partial Income Statement Year Ending 2017
Sales revenue	$350,000
Cost of goods sold	$141,800
Fixed costs	$43,100
Selling, general, and administrative expenses	$27,900
Depreciation	$45,900

Partial Balance Sheet 12/31/2016
ASSETS		LIABILITIES
Cash	$15,900	Notes payable	$13,800
Accounts receivable	$28,200	Accounts payable	$18,900
Inventories	$47,800	Long-term debt	$190,200
Fixed assets	$368,100	OWNERS' EQUITY
Accumulated depreciation (-)	$143,200	Retained earnings
Intangible assets	$82,000	Common stock	$132,000

Partial Balance Sheet 12/31/2017
ASSETS		LIABILITIES
Cash	$25,800	Notes payable	$12,200
Accounts receivable	$19,100	Accounts payable	$24,100
Inventories	$53,200	Long-term debt	$161,900
Fixed assets	$447,900	OWNERS' EQUITY
Accumulated depreciation (-)		Retained earnings
Intangible assets	$81,900	Common stock	$181,800