Final answer:
The student's question does not include the necessary details to complete a Balance Sheet for ABC Corporation, as the provided information relates to other financial exercises like calculating current account balances and setting up a bank's T-account.
Step-by-step explanation:
The question by the student involves completing a Balance Sheet for ABC Corporation for the year ended on December 31, 2015. However, the information provided in the question does not give the necessary account balances to create a Balance Sheet. Instead, it mistakenly includes steps related to summing up columns for Exports, Imports, and Balance to find the current account balance, which pertains to a different concept in international trade or macroeconomics. Similarly, there is a reference to creating a T-account for a bank, calculating assets, liabilities, and net worth, which is also unrelated to the Balance Sheet for ABC Corporation. To correctly complete a Balance Sheet, one would need values for assets, liabilities, and equity for the given company, which are not provided here.