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

Supplies

Cash flow from investing activities

Prepaid insurance

Service revenue

Other operating expenses

Supplies expense

Insurance expense

Beginning common stock

Cash flow from operating activities

Common stock issued

$\backslash$table$[[$$$730,$Beginning retained earnings,$],[(7,800),$Cash flow from financing activities,$$20,000$