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

Accounts payable (ending) ......................................................$12,000 

Cash collected from accounts receivable ..............................$46,000 

Net Income  ............................................................................... $30,000
Accounts receivable (ending)  ...................................................32,000 

Notes payable (ending)  ............................................................13,000 

Cash flow from financing activities  ..........................................8,000
Common stock (beginning)  ......................................................55,000 

Common stock issued  ..............................................................10,000
Dividends  ....................................................................................2,000 

Other operating expenses  ........................................................18,000
Land (ending)  ............................................................................75,000 

Cash (ending)  .............................................................................35,000
Interest payable (ending)  .........................................................5,000 

Cash flow from investing activities  .........................................(36,000)
Service revenue  .........................................................................65,000 

Interest expense  .........................................................................5,000
Cash flow from operating activities  ........................................45,000 

Accrued salaries payable (ending)  ...........................................9,000
Cash (beginning)  .......................................................................18,000 

Salary expense  ..........................................................................12,000
Paid cash to reduce accountspayable  .................................. 23,000 

Retained earnings (beginning)  ............................................... 10,000

Required
a. Use the appropriate accounts and balances from Tristan 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 (show only totals for each activity on the 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.