Given the income statement columns and the balance sheet columns of the worksheet, prepare a balance sheet dated December 31, 200x, for Baur Company. 
Definitions:
In-Transit Merge
A logistics strategy where products from multiple origins are combined into a single transport vehicle while en route to their destination, optimizing delivery times and reducing shipping costs.
Drop-Shipping
A retail fulfillment method where a store doesn't keep the products it sells in stock, instead, when an item is sold, the product is shipped directly from the wholesaler or manufacturer to the customer.
Carrier Delivery
The service of transporting goods to a designated location via a shipping or freight carrier.
Manufacturer Storage
The space or facility designated by manufacturers for storing raw materials, work-in-progress, or finished goods before they are distributed.
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