Prepare a 2021 balance sheet for Willis Corporation based on the following information: Cash =$141,000; Patents and copyrights =$630,000; Accounts payable =$219,000; Accounts receivable =$132,500; Tangible net fixed assets =$1,655,000; Inventory = $300,000; Notes payable =$110,000; Accumulated retained earnings =$1,250,000; Long-term debt =$859,000. (Be sure to list the accounts in order of their liquidity. Do not round intermediate calculations.)