Prepare a 2018 balance sheet for Rogers Corp. based on the following information: Cash = $142,000; Patents and copyrights = $630,000; Accounts payable = $219,500; Accounts receivable = $162,500; Tangible net fixed assets = $1,655,000; Inventory = $300,500; Notes payable = $115,000; Accumulated retained earnings = $1,248,000; Long-term debt = $860,000. (Be sure to list the accounts in order of their liquidity. Do not round intermediate calculations.)