Given the income statement columns and the balance sheet columns of the worksheet, prepare a balance sheet dated December 31, 200X, for Bear Company. 
Definitions:
Volley Principle
A theory explaining how auditory nerve fibers collectively transmit sound wave frequencies by firing in rapid succession.
Frequency Theory
A theory in hearing that suggests the frequency of the auditory nerve's impulses corresponds to the frequency of a sound wave, affecting the pitch we perceive.
Visual Perception
The capability to understand the immediate surroundings through the analysis of information found in visible light.
Sensory Impressions
Perceptions or feelings resulting from the stimulation of the senses, including sight, sound, smell, touch, and taste.
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