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:
Obsessions
Persistent, unwanted thoughts that cause distress and are difficult to control.
Antisocial Personality
A disorder characterized by a long-term pattern of disregard for, or violation of, the rights of others.
Bipolar Disorder
A mental condition defined by dramatic mood oscillations, including intense emotional peaks (mania or hypomania) and troughs (depression).
Dissociative Identity
A psychological condition formerly known as multiple personality disorder, characterized by the presence of two or more distinct personality states.
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