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:
Soft Drink
A non-alcoholic beverage, typically carbonated and flavored.
Packaging
The process and materials used to protect, transport, and present goods.
Preferred
A term often used to indicate a choice or preference among various options.
Selection Bias
A distortion in statistical analysis resulting from a non-random selection of data, which can lead to inaccurate conclusions.
Q45: The following data are taken from the
Q56: Most companies in the United States follow
Q129: If the average collection period is 40
Q140: Common size analysis expresses each item within
Q149: Winfrey Corporation gathered the following information for
Q160: On January 11, 2014, Britannica Corporation sold
Q181: _ analysis, also called trend analysis, is
Q198: Which of the following statements is false?
Q208: The debt to total assets ratio<br>A) is
Q228: During July, its first period of operations,