The following accounts and balances were drawn from the records of Barker Company at De cember 31, 2018: Supplies cash flow from investing act. Prepaid insurance Service revenue Other operating expenses Supplies expense Insurance expense Beginning common stock Cash flow from operating act. Common stock issued S 840 Beginning retained earnings $ 19,000 (7,500) Cash flow from financing act.(5,300) 2,700 Rent expense 82,000 Dividends 41,000 Cash 250 Accounts receivable 1,300 Prepaid rent 1,000 Unearned revenue 7,400 Land 5, 800 Accounts payable 2,200 4,700 11,300 19,000 4,900 7,500 36,000 8,890