Prepare a 2015 balance sheet for Cornell Corp. based on the following information: cash = $128,000; patents and copyrights = $630,000; accounts payable = $210, 500; accounts receivable = $100,000; tangible net fixed assets = $1, 620,000; inventory = $293, 500; notes payable = $165,000; accumulated retained earnings = $1, 276,000; long-term debt = $846,000