Need assistance on adding accounting info to the excel worksheet posted.

 A.) would 97,400 go under cash or fixed assets ?

Number Styles Cells Editing Ideas g Cash Balance B. C D E H. K M T. 0,1,F Cash A/R Inventory Equipmentxed Assets A/P Notes Pay. Com StockTreas Stock Int Rev Div. Rev Sales Rev. Int. Exp nc. Tax Rep Sal. Rep. Dividends Statement of Cash Flows Operating Activities Collections Paid Salaries Paid Vendors Net Cash from Op Activities 22 23 Investing Activities Purchased Fixed Asset 24 Financing Activities Issued Common Stock 25 26 27 Net change in cash Beg Cash Balance . Ending Chsh Balance 28 29 30 Sheet1 1:03 PM > 00 a 4/26/2020