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:
Individual Mobility
The ability of an individual to move within or between social strata or occupational positions in a society.
Stereotype Threat
The risk of confirming, as self-characteristic, a negative stereotype about one's group, which can reduce the performance in affected individuals.
Self-Fulfilling
Self-fulfilling refers to a prediction or expectation that causes itself to become true due to the behavior that it inspires.
Collective Self-Esteem
Describes the self-evaluation of one's social group or community as a part of an individual's self-worth.
Q8: A commercial bank recognizes that its net
Q8: A foreign investor who holds tax exempt
Q44: Kim Black plans to buy a truck
Q47: 31<br>Assume that the payroll records of Erroll
Q105: If a transaction cannot be recorded in
Q115: An analysis of the transactions made by
Q147: McGoff Company deposits $20,000 in a fund
Q268: The expense recognition principle attempts to match
Q273: An employee's net pay consists of gross
Q297: Failure to adjust a prepaid expense account