Prepare a 2009 balance sheet for Bertinelli Corp. based on the following information: cash = $80,000; patents and copyrights = $360,000; accounts payable = $200,000; accounts receivable = $60,000; tangible net fixed assets = $1,380,000; inventory = $120,000; notes payable = $80,000; accumulated retained earnings = $600,000; long-term debt = $680,000