Prepare a 2015 balance sheet for Cornell Corp. based on the following information: cash = $138,000; patents and copyrights = $630,000; accounts payable = $216,500; accounts receivable = $160,000; tangible net fixed assets = $1,645,000; inventory = $298,500; notes payable = $155,000; accumulated retained earnings = $1,256,000; long-term debt = $856,000. (Be sure to list the accounts in order of their liquidity. Do not round intermediate calculations.)