Prepare a 2015 balance sheet for Cornell Corp. based on the following information: cash = $134,000; patents and copyrights = $630,000; accounts payable = $214,000; accounts receivable = $157,500; tangible net fixed assets = $1,635,000; inventory = $296,500; notes payable = $135,000; accumulated retained earnings = $1,264,000; long-term debt = $852,000.