The following accounts and balances were drawn from the records of Barker Company at December 31, Year 2: Supplies $ 740 Beginning retained earnings $ 20,000 Cash flow from investing act. (7,300 ) Cash flow from financing act. (5,900 ) Prepaid insurance 2,300 Rent expense 2,500 Service revenue 78,000 Dividends 4,700 Other operating expenses 41,000 Cash 10,700 Supplies expense 250 Accounts receivable 20,000 Insurance expense 1,200 Prepaid rent 4,900 Beginning common stock 1,000 Unearned revenue 7,300 Cash flow from operating act. 7,100 Land 37,000 Common stock issued 5,500 Accounts payable 13,490 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).