The following accounts and balances were drawn from the records of Barker Company at December 31, 2016: Supplies $ 650 Beginning retained earnings $ 18,000 Cash flow from investing act. (7,500) Cash flow from financing act. 5,100 Prepaid insurance 2,200 Rent expense 2,300 Service revenue 78,000 Dividends 5,000 Other operating expenses 43,000 Cash 11,200 Supplies expense 200 Accounts receivable 18,000 Insurance expense 1,100 Prepaid rent 4,900 Beginning common stock 1,000 Unearned revenue 7,500 Cash flow from operating act. 7,400 Land 39,000 Common stock issued 5,200 Accounts payable 17,850 Required a. Use the accounts and balances from Barker Company to construct an income statement. b. Use the accounts and balances from Barker Company to construct statement of changes in stockholders' equity. c. Use the accounts and balances from Barker Comapny to construct balance sheet. d. Use the accounts and balances from Barker Comapny to construct statement of cash flows (show only totals for each activity on the statement of cash flows . (Amounts to be deducted and cash outflows should be indicated with a minus sign.)