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:
Relaxed
Being in a state of rest or ease, free from tension, stress, or anxiety.
Standardized
Refers to a process, product, or procedure that has been made uniform across multiple applications or users to ensure consistency and comparability.
High-Context Culture
Cultures where communication relies heavily on implicit messages, context, and non-verbal cues rather than explicit words.
Japan
An island country in East Asia, known for its rich culture, advanced technology, and strong economy.
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