Prepare a 2021 balance sheet for Willis Corporation based on the following information: Cash = $147,000; Patents and copyrights = $630,000; Accounts payable = $223,500; Accounts receivable = $117,500; Tangible net fixed assets = $1,670,000; Inventory = $303,000; Notes payable = $140,000; Accumulated retained earnings = $1,238,000; Long-term debt = $865,000. (Be sure to list the accounts in order of their liquidity. Do not round intermediate calculations.)