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

Supplies $ $1,000$ Beginning retained earnings $ $9,300$

Cash flow from investing activities $(5,200)$ Cash flow from financing activities $(5,000)$

Prepaid insurance $1,200$ Rent expense $2,500$

Service revenue $65,200$ Dividends $3,000$

Other operating expenses $41,000$ Cash $48,000$

Supplies expense $1,100$ Accounts receivable $14,200$

Insurance expense $2,100$ Prepaid rent $4,800$

Beginning common stock $40,000$ Unearned revenue $6,400$

Cash flow from operating activities $15,600$ Land $24,000$

Common stock issued $5,000$ Accounts payable $17,000$

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$).$