$ 1,000 Cash flow from investing act. (5,200) Prepaid insurance 1,200 Service revenue 65,200 Other operating expenses 41,000 The following accounts and balances were drawn from the records of Barker Company at December 31, Year 2: Supplies Beginning retained earnings Cash flow from financing act. Rent expense Dividends Cash $ 9,300 (5,000) 2,500 $3,000 48,000 Supplies expense 1,100 Accounts receivable 14,200 Insurance expense 2,100 Prepaid rent 4,800 Beginning common stock 40,000 Unearned revenue 6,400 Cash flow from operating act. 15,600 Land 24,000 Common stock issued 5,000 Accounts payable 17,000