The following selected accounts and account balances were taken from the records of Potts Industries. Unfortunately they are all out of order. Except as otherwise indicated, all balances are as of December 31, 2017, before the closing entries were recorded:

Cash	$22,100	Accounts Receivable	$21,000
Land	43,000	Cash flow from operating activities	8,600
Insurance Expense	2,500	Beginning Retained Earnings	47,200
Dividends	5,000	Begining common stock	5,500
Prepaid Insurance	3,500	Service Revenue	86,000
Accounts Payable	15,000	Cash flow from financing activities	9,000
Supplies	2,100	Ending Common Stock	12,500
Supplies Expense	1,000	Cash Flow from investing activities	(6,000)
Rent Expense	3,500	Other Operating Expenses	59,000

Required:

Use the information in the table above to construct the A) Income Statement, B) Statement of Changes in Stockholders Equity, C) Balance Sheet, and D) Statement of Cash Flows (only show totals for each activity on the statement of cash flows)