Prepare a 2017 balance sheet for Jarrow Corp. based on the following information: cash = $147,000; patents and copyrights = $630,000; accounts payable = $223, 500; accounts receivable = $117,500; tangible net fixed assets = $1,670,000; inventory = $303, 000; notes payable = $140,000; accumulated retained earnings = $1,238,000; long-term debt = $865,000.

Do not round intermediate calculations. Be sure to list the accounts in the order of their liquidity.