The accountant prepared the following list from the company's accounting records for the year ended December 31, 2019: 
-Using good form, prepare a Balance Sheet for Ben & Terry's Ice Cream.
Definitions:
Positive Reference Group
A group to which an individual aspires or looks up to, which positively influences their behavior and attitudes.
Conforming Norm
A rule or standard of behavior that individuals in a society are expected to follow in order to fit in or be accepted by the group.
Expressed Attitudes
Opinions or stances that individuals openly communicate to others through verbal or non-verbal means.
Voluntary Adherence
The act of willingly following or committing to a policy, rule, or guideline.
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