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:
Serum
The liquid part of blood that remains after clotting has occurred, devoid of cells and fibrinogen but full of proteins and antibodies.
Fluid
A substance that flows and is not solid, including liquids and gases.
Surgical Puncture
A medical procedure involving the piercing of the skin or other tissue with a sharp instrument for diagnostic or therapeutic purposes.
Vomiting
The forceful expulsion of stomach contents through the mouth, a reflex action controlled by the brain to remove harmful substances.
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