the data-link layer doesn't "accept" ip addresses. The data-link layer contains mac address and in the "frame" format. the packet header in the network layer contains a logical address and not a physical address [physical address being MAC and logical address being IP]. a switched network operates by MAC addresses not IP. switches have a table like routers do but switch tables are physical address tables. they view the data-link layer mac address of the frame, then consult the table to find out what port on the switch a particular mac address is. Then send the frame to that port.
understanding how a packet is assmebled and how it is disassembled on its way up and down the protocol stack and how the elements that make up a packet or frame or data gram and is read by the different protocols is key to understanding how each portion of the stack operates and how the entire stack functions. Though each protocol in the stack is dependent upon the protocol above and below, they also operate independently. e.g. its not just vertical up and down but horizontal as well. data-link talks to data-link, network to network, etc.