The following information was drawn from the records of Bennett Company:

Common stock issued	$	5,100			Retained earnings (beginning)	$	16,000
Cash flow from investing activities		(33,000	)		Cash flow from financing activities		2,100
Notes payable (ending)		11,000			Accounts payable (ending)		18,000
Service revenue		44,500			Dividends		3,100
Other operating expenses		21,000			Cash (ending)		25,600
Salary expense		11,000			Accounts receivable (ending)		19,000
Interest payable (ending)		3,100			Interest expense		4,100
Common stock (beginning)		41,000			Accrued salaries payable (ending)		5,100
Cash flow from operating activities		34,000			Land (ending)		60,000
Cash (beginning)		22,500			Cash collected from accounts receivable		66,000
Paid cash to reduce accounts payable		19,000

Required a. Use the appropriate accounts and balances from Bennett Company to construct an end of period income statement, a statement of changes in stockholders equity, a balance sheet, and a statement of cash flows. b. Assume all revenue was recognized on account. Determine the beginning accounts receivable balance. c. Assume the accounts payable account is associated with other operating expenses and that all other operating expenses are incurred on account. Determine the beginning accounts payable balance.