Prepare a 2021 balance sheet for Willis Corporation based on the following information: Cash $134,000; Patents and copyrights = $630,000; Accounts payable = $214,000; = Accounts receivable = $157,500; Tangible net fixed assets = $1,635,000; Inventory = $296,500; Notes payable = $135,000; Accumulated retained earnings = $1,264,000; Long-term debt = $852,000. (Be sure to list the accounts in order of their liquidity. Do not round intermediate calculations.)