Listed below, in alphabetical order, are the balance sheet items of Sing Company at December 31, 2013. 
Instructions
Prepare a balance sheet and include a complete heading.
Definitions:
Available-for-sale Securities
Financial assets that are bought with the intention of selling before their maturity date, but not classified as held-for-trading or held-to-maturity investments.
Stockholders' Equity
It represents the ownership interest of shareholders in the assets of a company, after deducting liabilities.
Income Statement
A financial statement that shows a company's revenue, expenses, and profits over a specific period of time.
Available-for-sale Securities
Financial assets that are neither held for trading nor intended to be held to maturity, and can be sold in response to needs for liquidity or changes in interest rates.
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