Create a 2017 balance sheet for Jarrow Corp. based on the following information: cash = $136,000; patents and copyrights = $630,000; accounts payable = $215,000; accounts receivable = $105,000; tangible net fixed assets = $1,640,000; inventory = $297,500; notes payable = $145,000; accumulated retained earnings = $1,260,000; long-term debt = $854,000