Partial Balance Sheet $12/31/2017$

ASSETS

LIABILITIES

Cash

$$26,100$

Notes payable

$$11,800$

Accounts receivable

$$19,000$

Accounts payable

$$24,200$

Inventories

$$52,800$

Long$-$term debt

$$162,100$

Fixed assets

$$447,900$

OWNERS' EQUITY

Accumulated depreciation $(-)$

Retained earnings

$$61,000$

Intangible assets

$$81,800$

Common stock

$$181,900$

the net fixed assets for $2017$ is