The following list summarizes the assets and liabilities of a business at the close of business on the last day of its most recent profit period:

Amounts owed by customers to the business

$485,000

Cost of unsold products (that will be sold next period)

$678,000

Cash balance on deposit in checking account with bank

$396,000

Amounts owed by business for unpaid purchases and expenses

$438,000

Notes payable to bank (on which interest is paid)

$500,000

Original cost of long-term operating assets that are being depreciated over their useful lives to the business

$950,000

Accumulated depreciation of long-term operating assets

$305,000

Using this information, prepare the business’s balance sheet.