The following accounts and balances were drawn from the records of Barker Company at December 31, 2018:

Supplies	$	740			Beginning retained earnings	$	19,000
Cash flow from investing act.		(7,800	)		Cash flow from financing act.		(5,800	)
Prepaid insurance		2,700			Rent expense		2,500
Service revenue		84,000			Dividends		5,100
Other operating expenses		42,000			Cash		11,900
Supplies expense		240			Accounts receivable		19,000
Insurance expense		1,200			Prepaid rent		5,200
Beginning common stock		900			Unearned revenue		7,800
Cash flow from operating act.		7,800			Land		35,000
Common stock issued		6,000			Accounts payable		7,880

Required

Use the accounts and balances from Barker Company to construct an income statement, statement of changes in stockholders equity, balance sheet, and statement of cash flows (show only totals for each activity on the statement of cash flows).

Use the accounts and balances from Barker Company to construct an income statement.

BARKER COMPANY
Income Statement
For the Year Ended December 31, 2018
Revenue
Total revenue		$0
Expenses
Total expenses		0
		$0

Use the accounts and balances from Barker Company to construct statement of changes in stockholders equity.

BARKER COMPANY
Statement of Changes in Stockholders Equity
For the Year Ended December 31, 2018
Beginning common stock
Ending common stock		$0
Beginning retained earnings
Ending retained earnings		0
Total stockholders equity		$0

Use the accounts and balances from Barker Company to construct balance sheet.

BARKER COMPANY
Balance Sheet
As of December 31, 2018
Assets
Total assets		$0
Liabilities
Total liabilities		$0
Stockholders Equity
Total stockholders equity		0
Total liabilities and stockholders equity		$0

Use the accounts and balances from Barker Company to construct statement of cash flows (show only totals for each activity on the statement of cash flows). (Amounts to be deducted and cash outflows should be indicated with a minus sign.)

BARKER COMPANY
Statement of Cash Flows
For the Year Ended December 31, 2018
Cash flow from operating activities
Cash flow from investing activities
Cash flow from financing activities
Net change in cash	(5,800)
Ending cash balance	$11,900