Problem 2-36 Identifying and arranging elements on financial statements LO 2-7 The following accounts and balances were drawn from the records of Dawkins Company at December 31, 2014: Cash $ 11,600 Accounts receivable $ 19,000 Land 38,000 Cash flow from operating act. 7,800 Insurance expense 1,100 Beginning retained earnings 4,070 Dividends 4,900 Beginning common stock 900 Prepaid insurance 2,400 Service revenue 85,000 Accounts payable 29,500 Cash flow from financing act. 5,400 Supplies 830 Ending common stock 4,800 Supplies expense 240 Cash flow from investing act. (6,500 ) Rent expense 2,300 Other operating expenses 43,000 Required Use the accounts and balances from Dawkins Company to construct an income statement. Use the accounts and balances from Dawkins Company to construct statement of changes in stockholders equity. Use the accounts and balances from Dawkins Company to construct balance sheet. Use the accounts and balances from Dawkins Company to construct statement of cash flows (show only totals for each activity on the statement of cash flows). (Enter cash outflows as negative amounts.)