Prepare a 2015 balance sheet for Cornell Corp. based on the following information: cash = $135,000, patents and copyrights = $630,000, accounts payable = $214, 500; accounts receivable = $110,000 tangible net fixed assets = $1, 640,000; inventory = $297,000; notes payable = $140,000; accumulated retained earnings = $1, 262,000; long-term debt $853,000. (Be sure to list the accounts in order of their liquidity. Do not round intermediate calculations.)