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Prepare a 2018 balance sheet for Rogers Corporation based on the following information: Cash = $360,000; Patents and copyrights = $750,000; Accounts payable = $390,000;

Prepare a 2018 balance sheet for Rogers Corporation based on the following information: Cash = $360,000; Patents and copyrights = $750,000; Accounts payable = $390,000; Accounts receivable = $139,000; Tangible net fixed assets = $4,600,000; Inventory = $335,000; Notes payable = $170,000; Accumulated retained earnings = $1,295,000; Long-term debt = $1,730,000. What is the common stock account balance for the company?

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