The following balances remain on the books of Harbor Cafe Ltd. after the accounts were closed at December 31, 2025 (alphabetical order):
| Accounts Payable | $4,200 |
| Accounts Receivable | $4,800 |
| Bank Loan (repayable 2030) | $15,000 |
| Cash | $7,500 |
| Equipment | $28,000 |
| Inventory | $6,500 |
| Motor Vehicles | $12,000 |
| Ordinary Shares | $30,000 |
| Prepaid Insurance | $1,200 |
| Retained Earnings | $9,000 |
| Salaries Payable | $1,800 |
Required: Prepare the classified Statement of Financial Position at December 31, 2025 in the order Non-Current Assets → Current Assets, then Equity, then Non-Current Liabilities → Current Liabilities. Show a subtotal for each group and prove that Total Assets = Total Equity and Liabilities.