Prepare a 2021 balance sheet for Willis Corporation based on the following information: Cash =$165,000; Patents and copyrights =$858,000; Accounts payable =$273,000; Accounts receivable =$149,000; Tangible net fixed assets =$2,093,000; Inventory = $372,000; Notes payable =$201,500; Accumulated retained earnings =$1,778,000; Long-term debt =$1,079,000. (Be sure to list the accounts in order of their liquidity. Do not round intermediate calculations.)