Cougar Tree Services reports the following amounts on December 31, 2024. Assets Cash Supplies Prepaid insurance Building Liabilities and Stockholders' Equity $ 7,800 Accounts payable $ 10,000 1,900 Salaries payable 3,600 3,600 73,000 Notes payable 21,000 40,000 11,700 Common stock Retained earnings In addition, the company reported the following cash flows. Cash Inflows Cash Outflows Customers $ 62,000 Employee salaries $.23,000 Borrow from the bank (note) 21,000 Supplies 4,800 Sale of investments 10,200 Dividends 7,000 Purchase building 62,800 Required: 1. Prepare a balance sheet. 2. Prepare a statement of cash flows. Complete this question by entering your answers in the tabs below. Statement of Balance Sheet Cash Flows Prepare a balance sheet.