The following accounts and balances were drawn from the records of Barker Company at December 31, Year 2: Supplies Beginning retained earnings $ 1,000 Cash flow from investing act. (5,200) Cash flow from financing act. $ 9,300 (5,000) Prepaid insurance 1,200 Rent expense Service revenue 65,200 Other operating expenses 41,000 Dividends Cash 2,500 3,000 48,000 Supplies expense 1,100 Accounts receivable Insurance expense 2,100 Prepaid rent 14,200 4,800 Beginning common stock 40,000 Unearned revenue. 6,400 Cash flow from operating act. 15,600 Land 24,000 Common stock issued 5,000 Accounts payable 17,000