Prepare a 2018 statement of financial position for Jarrow Corp. based on the following information: cash = $274,500; patents and copyrights = $860,000; accounts payable = $697,500; accounts receivable = $207,000; tangible net fixed assets = $4,393,000; inventory = $445,500; notes payable = $217,500; accumulated retained earnings = $2,940,000; long-term debt = $2,325,000.