Young Company reported the following balance sheet for the end of Year 1: During Year 2, Young reported the following transactions: - Repaid $9,000 to a local bank on a note payable - Provided services to clients for $27,400 cash - Paid operating expenses of $20,200 - Paid $4,500 cash dividends to stockholders Required: Prepare Young Company's balance sheet as of December 31, Year 2