Prepare a 2018 balance sheet for Rogers Corp. based on the following information: Cash $131,000; Patents and copyrights = $630,000; Accounts payable = $212,000; Accounts receivable $107,500; Tangible net fixed assets = $1,630,000; Inventory = $295,000; Notes payable $180,000; Accumulated retained earnings $1,270,000; Long-term debt = $849,000. (Be sure to list the accounts in order of their liquidity. Do not round Intermediate calculations.) ROGERS CORP. Balance Sheet Assets Liabilities and Equity Cash Accounts receivable Inventory 131,000 107,500 295,000 633,500 Current liabilites Total liabilities Tangible net fixed assets Intangible net fixed assets 1,630,000 630,000 Total assets $ 2,793,500 Total liabilities & owners' equity