Given the following information, complete the balance sheet shown next.

$\backslash$table$[[$Collection period,$61,$days$],[$Days$\text{'}$ sales in cash,$34$ days,$],[$Current ratio,$2\mathrm{.}3,],[$Inventory turnover,$5,$times$],[$Liabilities to assets,$65\%,],[$Payables period,$35$ days,$]]$

$($All sales are on credit. All calculations assume a $365-$day year. The payables period is based on cost of goods sold.$)$

Note: Round your answers to the nearest whole dollar.

$\backslash$table$[[$Assets$,],[$Current assets:,$],[$Cash$,$$$1,400,000$