Problem 2-14 Preparing a Balance Sheet [LO1] Prepare a 2018 balance sheet for Rogers Corp. based on the following information: Cash = $128,000; Patents and copyrights = $630,000; Accounts payable = $210,500; Accounts receivable = $100,000; Tangible net fixed assets = $1,620,000; Inventory = $293,500; Notes payable = $165,000; Accumulated retained earnings = $1,276,000; Long-term debt = $846,000. (Be sure to list the accounts in order of their liquidity. Do not round intermediate calculations.) ROGERS CORP Balance Sheet Assets Liabilities and Equity Current liabilites Total liabilities Total assets Total liabilities & owners' equity