Prepare a 2009 balance sheet for Bertinelli Corp. based on the following information: cash = $195,000; patents and copyrights = $780,000; accounts payable = $405,000; accounts receivable = $137,000; tangible net fixed assets = $2,800,000; inventory = $264,000; notes payable = $160,000; accumulated retained earnings = $1,934,000; long-term debt = $1,195,300.