Prepare a 2018 balance sheet for Rogers Corp. based on the following information: Cash = $139,000; Patents and copyrights = $630,000; Accounts payable = $217,500; Accounts receivable = $112,500; Tangible net fixed assets = $1,650,000; Inventory = $299,000; Notes payable = $160,000; Accumulated retained earnings = $1,254,000; Long-term debt = $857,000. (Be sure to list the accounts in order of their liquidity. Do not round intermediate calculations.)