Cougar Tree Services reports the following amounts on December 31, 2024. Cash Supplies Prepaid insurance Building Assets $8,400 Liabilities and Stockholders' Equity Accounts payable $11,800 2,500 Salaries payable 4,200 4,200 Notes payable 27,000 79,000 Common stock Retained earnings 40,000 11,100 In addition, the company reported the following cash flows. Cash Inflows Cash Outflows Customers $74,000 Employee salaries $29,000 Borrow from the bank (note) 27,000 Supplies 11,000 Sale of investments 20,500 Dividends 10,000 Required: 1. Prepare a balance sheet. 2. Prepare a statement of cash flows. Purchase building 76,000