Eagle Tree Services reports the following amounts on December 31, 2024. Assets Liabilities and Stockholders Equity Cash $9,100 Accounts payable $13,900 Supplies 3,200 Salaries payable 4,900 Prepaid insurance 4,900 Notes payable 34,000 Building 86,000 Common stock 40,000 Retained earnings 10,400 In addition, the company reported the following cash flows. Cash Inflows Cash Outflows Customers $88,000 Employee salaries $36,000 Borrow from the bank (note) 34,000 Supplies 18,000 Sale of investments 31,000 Dividends 13,500 Purchase building 90,000 Required: Prepare a balance sheet. Prepare a statement of cash flows