Prepare a 2018 balance sheet for Rogers Corp. based on the following information: Cash = $147,000; Patents and copyrights = $630,000; Accounts payable = $223,500; Accounts receivable = $117,500; Tangible net fixed assets = $1,670,000; Inventory = $303,000; Notes payable = $140,000; Accumulated retained earnings = $1,238,000; Long-term debt = $865,000. (Be sure to list the accounts in order of their liquidity. Do not round intermediate calculations.) ROGERS CORP. Assets Cash $ Balance Sheet Liabilities and Equity 147,000 Accounts payable $ 117,500 303,000 Current liabilites $ 223,500 Accounts receivable 140,000 363,500 Inventory Long-term debt $ 865,000 1,228,500 Total liabilities $ $ 630,000 1,670,000 Tangible net fixed assets Total assets $ 2,867,500 Total liabilities & owners' equity $ 2,867,500