Prepare a 2018 balance sheet for Rogers Corp. based on the following information: Cash = $130,000; Patents and copyrights = $630,000; Accounts payable = $211,500; Accounts receivable = $155,000; Tangible net fixed assets = $1,625,000; Inventory = $294,500; Notes payable = $175,000; Accumulated retained earnings = $1,272,000; Long-term debt = $848,000. (Be sure to list the accounts in order of their liquidity. Do not round intermediate calculations.)