Prepare a 2018 balance sheet for Rogers 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.) Current assets Total assets Assets ROGERS CORP. Balance Sheet Current liabilites Total liabilities Liabilities and Equity Total liabilities & owners' equity