Big Rock Candy Mountain Mining Co$.$

Balance Sheet

For the Year Ended December $31,2016$

$20162015$

Assets

Cash $$14,714$ $$10,300$

Marketable Securities $$1,841$ $$550$

Accounts Receivable $$41,090$ $$42,100$

Inventory $$46,910$ $$48,490$

Total Current Assets $$104,555$ $$101,440$

Gross Fixed Assets $$388,000$ $$352,600$

Accumulated Depreciation $$51,200$

Net Plant & Equipment

Total Assets

Liabilities & Owner's Equity

Accounts Payable $$35,200$ $$32,700$

Accrued Expenses $$2,850$ $$2,740$

Total Current Liabilities $$38,050$ $$35,440$

Long$-$term Debt $$152,700$ $$158,600$

Total Liabilities $$190,750$ $$194,040$

Common Stock $($$$1\mathrm{.}00$ par$)$ $$52,100$ $$52,100$

Additional Paid$-$in$-$Capital $$121,500$ $$121,500$

Retained Earnings $$35,200$

Total Owner's Equity

Total Liab. & Owner's Equity

a$.$ Use the SUM$()$ function to calculate Total Current Assets in Row $10$ a$.$ Use the SUM$()$ function to calculate Total Current Assets in Row $10$

b$.$ Use references to calculate Accumulated Depreciation in Cell B$12$

c$.$ Use references to calculate Net Plant and Equipment in Row $13$

d$.$ Use references to calculate Total Assets in Row $14$

e$.$ Use the SUM$()$ function to calculate Total Current Liabilities in Row $19$

f$.$ Use references to calculate Total Liabilities in Row $21$

g$.$ Use references to calculate Retained Earnings in Cell B$24$

h$.$ Use references to calculate Total Owner's Equity in Row $25$

i$.$ Use references to calculate Total Liab. And Owner's Equity in Row $26$

b$.$ Use references to calculate Accumulated Depreciation in Cell B$12$

c$.$ Use references to calculate Net Plant and Equipment in Row $13$

d$.$ Use references to calculate Total Assets in Row $14$

e$.$ Use the SUM$()$ function to calculate Total Current Liabilities in Row $19$

f$.$ Use references to calculate Total Liabilities in Row $21$

g$.$ Use references to calculate Retained Earnings in Cell B$24$

h$.$ Use references to calculate Total Liab. And Owner's Equity in Row $26$