1. Prepare a 2018 balance sheet for Cornell Corp. based on the following information: cash = $134,000; accounts payable & accruals = $210,000; accounts receivable = $105,000; net fixed assets (PPE) = $1,730,000; inventory = $293,000; notes payable = $160,000; long-term debt = $845,000; Common Stock (Par+Paid-in-Cap) = $500,000. What is the retained earnings of the firm if the balance sheet balances? Calculate the Net Working Capital (NWC) and the debt to Equity Ratio (D/E). Give cell references in calculations (eg. C5+C6 etc.)