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

Supplies $ $760$ Beginning retained earnings $ $19,000$

Cash flow from investing act. $(7,800)$ Cash flow from financing act. $(5,300)$

Prepaid insurance $2,800$ Rent expense $2,500$

Service revenue $80,000$ Dividends $5,100$

Other operating expenses $43,000$ Cash $11,700$

Supplies expense $220$ Accounts receivable $19,000$

Insurance expense $900$ Prepaid rent $5,000$

Beginning common stock $800$ Unearned revenue $7,800$

Cash flow from operating act. $7,400$ Land $37,000$

Common stock issued $5,100$ Accounts payable $15,280$

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$)$