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.) WILLIS CORPORATION Balance Sheet Assets Current assets Total assets Liabilities Current liabilities Total liabilities Total liabilities & owners' equity