Comprehensive Problem 3 (Algo) Mountain Sports, Inc., is a retailer that has engaged you to assist in the preparation of its financial statements at December 31, 2021. Following are the correct adjusted account balances, in alphabetical order, as of that date. Each balance is the "normal" balance for that account. (Hint: The "normal" balance is the same as the debit or credit side that increases the account.) Prepare an income statement for the year ended December 31, 2021. b. Prepare a statement of retained earnings for the year ending December 31, 2021 . c. Prepare a statement of financial position (balance sheet) as of December 31, 2021. (Amounts to be deducted should be indicated by minus sign.)