Listed below in alphabetical order are the balance sheet items of Rowan Company at December 31, 2009. Prepare a balance sheet and include a complete heading. 
Definitions:
Dehydrate
The process of losing or removing water from an organism or substance.
Cardiovascular System
The body’s system comprising the heart and blood vessels, responsible for circulating blood and transporting nutrients, oxygen, and waste products.
Digestive System
The group of organs responsible for breaking down food, absorbing nutrients, and eliminating waste products from the body.
Reproductive System
A biological system within an organism that works to facilitate reproduction, including the genital organs in males and females.
Q4: The percentage of time the work center
Q7: Even though a partnership is not a
Q19: Which of the following statements is best?<br>A)
Q41: The entire group of accounts and their
Q44: The usual ordering of accounts in the
Q71: Wild Animal Presentations initiated operations on July
Q133: The accounting process is correctly sequenced as<br>A)
Q139: If prepaid expenses are initially recorded in
Q152: BJ, an employee of Walker Corp., will
Q171: Which of the following rules is incorrect?<br>A)