Prepare a 2015 balance sheet for Cornell 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.