On December 31, 2025, Bridgeport Company has $7,042,000 of short-term debt in the form of notes payable to Gotham State Bank due in 2026. On December 28, 2025, Bridgeport enters into a refinancing agreement with Gotham that will permit it to borrow up to 66% of the gross amount of its accounts receivable. Receivables are expected to range between a low of $6,048,000 in May to a high of $8,043,000 in October during the year 2026. The interest cost of the maturing short-term debt is 15%, and the new agreement calls for a fluctuating interest at 1% above the prime rate on notes due in 2030. Bridgeport's December 31, 2025, balance sheet is issued on February 15, 2026. Prepare a partial balance sheet for Bridgeport at December 31, 2025, showing how its $7,042,000 of short-term debt should be presented. (Enter account name only and do not provide descriptive information.) BRIDGEPORT COMPANY Partial Balance Sheet