Eagle Tree Services reports the following amounts on December 31, 2024. Assets Cash Supplies Prepaid insurance Building $9,700 Liabilities and Stockholders' Equity. Accounts payable $15,700 3,800 Salaries payable 5,500 5,500 Notes payable 40,000 92,000 40,000 9,800 Common stock Retained earnings In addition, the company reported the following cash flows. Cash Inflows Cash Outflows Customers $100,000 Employee salaries $42,000 Borrow from the bank (note) 40,000 Supplies 24,000 Sale of investments 38,000 Dividends Purchase building 16,500 102,000 Required: 1. Prepare a balance sheet. 2. Prepare a statement of cash flows.