please provide explanation

Balance sheet. Use the data from the following financial statements in the popup window. Complete the balance sheet Hint Find the accumalated depreciation for 2017 fir: The accumulated depreciation for 2017 is s (Round to the nearest dolar.) 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) (Click on the following icon in order to copy its contents into a soreadehaat (Click on the following icon in order to copy its contents into a spreadsheet.) \begin{tabular}{|l|r|l|r|} \hline \multicolumn{2}{|l|}{ Partial Balance Sheet 12/31/2017 } & \multicolumn{1}{|l|}{$12,000} \\ \hline ASSETS & & LIABILITIES & $23,900 \\ \hline Cash & $26,000 & Notes payable & $162,0000 \\ \hline Accounts receivable & $19,100 & Accounts payable & \\ Inventories & $53,200 & Long-term debt & \\ \cline { 3 - 4 } Fixed assets & $448,200 & OWNERS' EQUITY & \\ \cline { 3 - 4 } Accumulated depreciation (-) & & Retalned earnings & $182,000 \\ \hline \end{tabular}