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Prepare a 2018 balance sheet for Rogers Corp. based on the following information: Cash = $300,000; Patents and copyrights = $790,000; Accounts payable = $360,000;

Prepare a 2018 balance sheet for Rogers Corp. based on the following information: Cash = $300,000; Patents and copyrights = $790,000; Accounts payable = $360,000; Accounts receivable = $139,000; Tangible net fixed assets = $3,700,000; Inventory = $225,000; Notes payable = $180,000; Accumulated retained earnings = $1,215,000; Long-term debt = $1,830,000. What is the common stock account balance for the company?

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