Prepare a 2018 balance sheet for Rogers Corp. based on the following information: Cash = $136,000; Patents and copyrights = $630,000; Accounts payable = $215,000; Accounts receivable = $105,000; Tangible net fixed assets = $1,640,000; Inventory = $297,500; Notes payable = $145,000; Accumulated retained earnings = $1,260,000; Long-term debt = $854,000. (Be sure to list the accounts in order of their liquidity. Do not round intermediate calculations.)