Prepare a 2018 balance sheet for Rogers Corp. based on the following information: Cash = $220,000; Patents and copyrights = $730,000; Accounts payable $410,000; Accounts receivable = $159,000; Tangible net fixed assets = $2,900,000; Inventory = $335,000; Notes payable = $180,000; Accumulated retained earnings = $1,275,000; Long-term debt = $1,730,000. What is the common stock account balance for the company? Multiple Choice $1,251,000 $749,000 0 $1,109,000 $981,000 $517,000