Prepare a 2015 balance sheet for Cornell 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.)