Prepare a $2024$ balance sheet for Willis Corporation based on the following information: Cash $=$ $$146,000$; Patents and copyrights $=$ $$630,000$; Accounts payable $=$$$222,500$; Accounts receivable $=$ $$165,000$; Tangible net fixed assets $=$$$1,665,000$; Inventory $=$$$302,500$; Notes payable $=$$$135,000$; Accumulated retained earnings $=$ $$1,240,000$; Long$-$term debt $=$ $$864,000.$

Note: Be sure to list the accounts in order of their liquidity. Do not round intermediate calculations.