The accountant prepared the following list from the company's accounting records for the year ended December 31, 2019: 
-Using good form, prepare a Balance Sheet for Ben & Terry's Ice Cream.
Definitions:
Transition State
The highest-energy state during a chemical reaction where the reactants are transformed into products, representing the point of highest energy on a reaction coordinate.
Endothermic Reaction
A chemical reaction that absorbs heat from its surroundings.
Exothermic Reaction
A chemical reaction that releases heat energy to its surroundings.
Hammond Postulate
A principle stating that the transition state of a chemical reaction resembles the structure of the closest stable species.
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