The following accounts and balances were drawn from the records of Barker Company at December 31, Year 2: Supplies $ Cash flow from investing act. 780 (7,400) Beginning retained earnings $ 20,000 Cash flow from financing act. (5,600) Prepaid insurance. 2,800 Rent expense 2,300 Service revenue 80,000 Other operating expenses 41,000 Dividends Cash 4,700 12,200 Supplies expense 290 Accounts receivable 20,000 Insurance expense 900 Prepaid rent 5,000 Beginning common stock 1,000 Unearned revenue 7,400 Cash flow from operating act. 7,500 Land 35,000 Common stock issued 5,100 Accounts payable 11,470 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).