Prepare a 2015 balance sheet for Comel Corp. based on the following information: cash = $132,000; patents and copyrights = $630,000; accounts payable = $212,500; accounts receivable = $102,500; tangible net fixed assets = $1,630,000; inventory = $295,500; notes payable = $185,000; accumulated retained earnings = $1,268,000; long-term debt = $850,000. (Be sure to list the accounts in order of their liquidity. Do not round Intermediate calculations.) CORNELL COP. Balance Sheet Assets Cash 132000 Accounts receivable 102500 295500 Inventory 530000 Current assets Tangible net fixed assets Intangible net fixed assets Total assets Llabilities C Accounts payable Notes payable Current liabilities Long-term dobt $ Total liabilities Common stock Accumulated retained earnings Total abilities & owners' equity $