The following accounts and balances were drawn from the records of Barker Company at December 31, Year 2:

Supplies	$	840			Beginning retained earnings	$	20,000
Cash flow from investing act.		(7,100	)		Cash flow from financing act.		(5,800	)
Prepaid insurance		2,600			Rent expense		2,800
Service revenue		79,000			Dividends		5,100
Other operating expenses		42,000			Cash		12,300
Supplies expense		230			Accounts receivable		20,000
Insurance expense		1,100			Prepaid rent		5,200
Beginning common stock		900			Unearned revenue		7,100
Cash flow from operating act.		8,000			Land		36,000
Common stock issued		5,000			Accounts payable		16,170

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).