Prepare a 2011 balance Sheet for Cornell Corp. based on the following information: cash $127,000; patents and copyrights= $63,000; accounts payable= $21,000; accounts receivable = $105,00; tangible net fixed assets= $1,620,000; inventory=$293,000; notes payable=$160,000; accumulate retained earnings=$1,278,00; long-term debt= $845,000.