Prepare a 2021 balance sheet for Willis Corp. 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.