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:
Immediate Termination
The abrupt end of an employee’s contract or employment status without any prior notice.
Unsolicited Merchandise
Items sent to a person without their request, where the law often stipulates that the recipient is not required to return or pay for these items.
Mirror Image Rule
A contract law principle stating that an offer must be accepted exactly without modifications for a contract to be formed.
Labor Force
The total number of people employed or seeking employment in a country or specific economic context.
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