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

Supplies ..................... .........................................$ 1,000 

Beginning retained earnings .............................$ 9,300
Cash flow from investing act.  ...........................(5,200) 

Cash flow from financing act.  ...........................(5,000)
Prepaid insurance  .......... ....................................1,200 

Rent expense  ................ ......................................2,500
Service revenue  ........... .......................................65,200 

Dividends  ..................... .......................................3,000
Other operating expenses  ................................41,000 

Cash  ............................. ................................ ......48,000
Supplies expense  ................... ...........................1,100 

Accounts receivable  ............... ...........................14,200
Insurance expense  .............. ..............................2,100 

Prepaid rent  ........................ ...............................4,800
Beginning common stock  ........... ......................40,000 

Unearned revenue  .................. ..........................6,400
Cash flow from operating act.  ....... ..................15,600 

Land  ............................ ................................ ........24,000
Common stock issued  ...... .................................5,000 

Accounts payable  ................ ...............................17,000

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).