The following accounts and balances were drawn from the records of Miller Company:
Required
The following accounts and balances were drawn from the 2011 accounting records of Miller Company. Use the information to construct an income statement, statement of changes in stockholders' equity, balance sheet, and statement of cash flows. (Show only totals for each activity on the statement of cash flows.)

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Supplies Cash flow from investing act. Prepaid insurance Service revenue $ 300 (7,800) Beginning retained earnings Cash flow from financing act. $14,500 0 600 Rent expense 1,500 45,450 Dividends 6,000 Other operating expenses 35,000 Cash 19,000 Supplies expense 750 Accounts receivable 7,000 Insurance expense 1,800 Prepaid rent 6,000 Beginning common stock 24,000 Unearned revenue 8,000 Cash flow from operating act. 10,450 Land 36,000 Common stock issued 6,000 Accounts payable 16,000