Listed below in alphabetical order are the statement of financial position items of Pieter Company at December 31, 2014. Prepare a statement of financial position and include a complete heading. 
LO8 BT: AP
Definitions:
Soviet Union
A former federation of communist states in Eastern Europe and Northern Asia, existing from 1922 until its dissolution in 1991, known officially as the Union of Soviet Socialist Republics (USSR).
Price Signals
Indicators that arise from the fluctuation of prices in a market, guiding economic decisions and resource allocation.
Circular Flow Diagram
An illustration showing the flow of resources from households to firms and of products from firms to households. These flows are accompanied by reverse flows of money from firms to households and from households to firms.
Resource Market
A market where resources (like labor, capital, and land) are bought and sold, allowing businesses to acquire what they need to produce goods and services.
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