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

Supplies $ $730$ Beginning retained earnings $ $20,000$

Cash flow from investing activities $(6,100)$ Cash flow from financing activities $(5,100)$

Prepaid insurance $2,800$ Rent expense $2,400$

Service revenue $83,000$ Dividends $5,100$

Other operating expenses $40,000$ Cash $10,600$

Supplies expense $240$ Accounts receivable $20,000$

Insurance expense $1,200$ Prepaid rent $5,100$

Beginning common stock $1,100$ Unearned revenue $6,100$

Cash flow from operating activities $7,900$ Land $38,000$

Common stock issued $5,700$ Accounts payable $10,270$

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$).$