The following accounts and balances were drawn from the records of Barker Company at December 31, 2018:

Supplies$710Beginning retained earnings$19,000Cash flow from investing act.(7,500)Cash flow from financing act.(5,200)Prepaid insurance2,600Rent expense2,800Service revenue78,000Dividends4,700Other operating expenses43,000Cash11,000Supplies expense270Accounts receivable19,000Insurance expense1,200Prepaid rent4,900Beginning common stock1,100Unearned revenue7,500Cash flow from operating act.7,900Land36,000Common stock issued5,200Accounts payable15,380

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).