Listed below in alphabetical order are the statement of financial position items of Rowan Company at December 31, 2014. Prepare a statement of financial position and include a complete heading. 
Definitions:
Three-Party Instrument
A financial document or contract involving three parties, where one party is typically promised payment by another, with the third acting as a guarantor or intermediary.
Payment Fund
A reserve of money that is set aside to cover future payments, debts, or expenses.
Fixed Amount
A precise sum or quantity that does not change or vary.
Negotiable Instrument
A document guaranteeing the payment of a specific amount of money, either on demand or at a set time, with the payer named on the document.
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