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

Supplies $ $820$ Beginning retained earnings $ $18,000$

Cash flow from investing activities $(7,200)$ Cash flow from financing activities $5,500$

Prepaid insurance $2,600$ Rent expense $2,800$

Service revenue $80,000$ Dividends $4,600$

Other operating expenses $42,000$ Cash $11,400$

Supplies expense $220$ Accounts receivable $18,000$

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

Beginning common stock $1,200$ Unearned revenue $7,200$

Cash flow from operating activities $7,100$ Land $38,000$

Common stock issued $5,200$ Accounts payable $15,140$

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$).$