The following accounts and balances were drawn from the records of Barker Company at December 31, Year 2:Supplies$ 1,000Beginning retained earnings$ 9,300Cash flow from investing activities(5,200)Cash flow from financing activities(5,000)Prepaid insurance1,200Rent expense2,500Service revenue65,200Dividends3,000Other operating expenses41,000Cash48,000Supplies expense1,100Accounts receivable14,200Insurance expense2,100Prepaid rent4,800Beginning common stock40,000Unearned revenue6,400Cash flow from operating activities15,600Land24,000Common stock issued5,000Accounts payable17,000