Statement of financial position amounts as of December 31, 2014 for Lori's Tutoring Service are listed below. Prepare a statement of financial position in good form. 
Definitions:
Recruiting
The process of identifying, attracting, and selecting suitable candidates for jobs within an organization.
Selecting New Employees
The process of evaluating and choosing candidates for a job position based on their qualifications, experience, and fit with the company culture.
Qualified People
Qualified people are individuals who possess the necessary skills, knowledge, and credentials to perform a specific task or role effectively.
Own Business
The ownership and management of a commercial enterprise by an individual or group.
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