2.1 Prepare a balance sheet for Alaskan Orange Corp. as of December 31, 2018, based on the following mix of information: cash = $197,000; inventory = $563,000 notes payable $194,000; patents and copyrights $863,000; accounts payable= $288,000; accounts receivable = $265,000; tangible net fixed assets = $5,300,000; accumulated retained earnings = $4,586,000; long-term debt = $1,450,000. (4%)