TOPIC: Sprint Backlog Question

I am confused on a question under PrepCast Question ID: 6150514, in the explanation it states "The Product Owner is ultimately accountable for the Sprint Backlog and what should be included in the Sprint". I do not understand this statement, from what I understand isn't it the "Developers" who are responsible for the "Sprint Backlog" while the Product Owner is responsible for the "Product Backlog" and the "Developers" (based on their capacity) pulls items from the top of the "Product Backlog" to create the "Sprint Backlog" (along with the plan to deliver the features) and works with the Product Owner to form the "Sprint Goal" ???