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

Supplies	$	770			Beginning retained earnings	$	18,000
Cash flow from investing act.		(6,900	)		Cash flow from financing act.		(5,600	)
Prepaid insurance		2,500			Rent expense		2,600
Service revenue		85,000			Dividends		5,400
Other operating expenses		43,000			Cash		12,300
Supplies expense		240			Accounts receivable		18,000
Insurance expense		1,200			Prepaid rent		4,900
Beginning common stock		900			Unearned revenue		6,900
Cash flow from operating act.		7,000			Land		38,000
Common stock issued		5,700			Accounts payable		12,410

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).

Use the accounts and balances from Barker Company to construct an income statement.

BARKER COMPANY
Income Statement
For the Year Ended December 31, 2018
Revenue
Total revenue		$0
Expenses
Total expenses		0
		$

Use the accounts and balances from Barker Company to construct statement of changes in stockholders equity.

BARKER COMPANY
Statement of Changes in Stockholders Equity
For the Year Ended December 31, 2018
Beginning common stock
Ending common stock		$0
Beginning retained earnings
Ending retained earnings		0
Total stockholders equity		$0

Use the accounts and balances from Barker Company to construct balance sheet.

BARKER COMPANY
Balance Sheet
As of December 31, 2018
Assets
Total assets		$0
Liabilities
Total liabilities		$0
Stockholders Equity
Total stockholders equity		0
Total liabilities and stockholders equity		$

Use the accounts and balances from Barker Company to construct statement of cash flows (show only totals for each activity on the statement of cash flows). (Amounts to be deducted and cash outflows should be indicated with a minus sign.)

BARKER COMPANY
Statement of Cash Flows
For the Year Ended December 31, 2018
Cash flow from operating activities
Cash flow from investing activities
Cash flow from financing activities
Net change in cash	(5,500)
Ending cash balance	$12,300