Problem 2-32 Identifying and arranging elements on financial statements The following information was drawn from the records of Paso & Associates at December 31, 2012. Supplies Consulting revenue Land Dividends Cash flow from fin. activities Interest revenue Ending retained earnings Cash Interest payable Interest expense 69 2,500 120,000 70,000 10,000 30,000 6,000 50,100 66,000 4,000 9,000 Unearned revenue Notes payable Salaries payable Salary expense Common stock issued Beginning common stock Accounts receivable Cash flow from inv. activities Cash flow from oper. activities Prepaid rent $ 5,400 40,000 9,000 58,000 30,000 40,000 32,000 (21,000) 18,000 8,000 Required Use the preceding 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 cash flows.)