Listed below in alphabetical order are the balance sheet items of Rock Plaza Company at December 31, 2018. Prepare a balance sheet and include a complete heading. 
Definitions:
Predetermined Overhead Rate
A rate used to allocate manufacturing overhead costs to products, calculated before the production process begins based on estimated costs and activity levels.
Job-Order Costing
An accounting method used to assign costs to specific products or jobs, typically utilized in custom or specialized production.
Direct Labor-Hours
A measure of the labor directly involved in the manufacturing or production process, calculated in hours.
Machine-Hours
A measure of production time, indicating how many hours machines were operated during a certain period, often used for allocating manufacturing overhead.
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