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:
Safety and Security
Basic human needs that involve being free from harm and threat, including protection of one's health and property.
Belongingness
The human emotional need to be an accepted member of a group, feeling of connection and acceptance within a social framework.
Esteem
A term that denotes respect and admiration, typically for a person or an entity's qualities or achievements.
Self-actualization
The realization or fulfillment of one's talents and potentialities, considered as a drive or need present in everyone.
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