Prepare a 2014 balance sheet for Jarrow Corp. based on the following information: cash = $140,000; patents and copyrights = $630,000, accounts payable = $218,000, accounts receivable = $107, 500, tangible net fixed assets = $1, 650,000, inventory = $299, 500; notes payable = $165,000, accumulated retained earnings = $1, 252,000, long-term debt = $858,000. (Do not round intermediate calculations. Be sure to list the accounts in order of their liquidity.)