Prepare a 2015 balance sheet for Cornell Corp. based on the following information: cash = $ 144,000; patents and copyrights = $630,000; accounts payable = $221,000; accounts receivable = $110,000; tangible net fixed assets = $ 1, 660,000; inventory = $ 301, 500; notes payable = $ 125,000; accumulated retained earning = $ 1, 244,000; long-term debt = $ 862,000. (Be sure to list the accounts in order of their liquidity. Do not round intermediate calculations.)