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Prepare a 2018 balance sheet for Rogers Corp. based on the following information: Cash = $230,000; Patents and copyrights = $640,000; Accounts payable = $420,000;

Prepare a 2018 balance sheet for Rogers Corp. based on the following information: Cash = $230,000; Patents and copyrights = $640,000; Accounts payable = $420,000; Accounts receivable = $179,000; Tangible net fixed assets = $4,300,000; Inventory = $205,000; Notes payable = $190,000; Accumulated retained earnings = $1,315,000; Long-term debt = $1,530,000. What is the common stock account balance for the company?

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