Prepare the balance sheet of Boardwalk Web Design as of December 31, 2025.

Boardwalk Web Design has just completed operations for the year ended December 31, 2025. This is the third year of operations for the company. The following data have been assembled for the business:

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Insurance Expense Service Revenue Utilities Expense Rent Expense Feigenbaum, Capital, January 1, 2025 Cash Owner contribution $ 4,000 Salaries Expense $ 42,000 74,000 Accounts Payable 6,800 1,100 Supplies 2,100 13,000 Feigenbaum, Withdrawals 3,900 6,000 Accounts Receivable 5,500 4,700 Equipment 15,000 4,500