The following accounts and balances were drawn from the records of Griffin Company:

Required
The following accounts and balances were drawn from the 2013 accounting records of Griffin Company. Use the information to construct an income statement, statement of changes in stock-holders€™ equity, balance sheet, and statement of cash flows. (Show only totals for each activity on the statement of cashflows.)

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Supplies Cash flow from investing act. Prepaid insurance Service revenue Other operating expenses Supplies expense Insurance expense Beginning common stock Cash flow from operating act. Common stock issued S 9,300 (5,000) 2,500 3,000 48,000 14,200 4,800 6,400 24,000 17,000 S 1,000 1,200 65,200 41,000 1,100 2,100 40,000 15,600 Beginning retained earnings Cash flow from financing act. Rent expense Dividends Cash Accounts receivable Prepaid rent Unearned revenue Land Accounts payable