December 31 Number 101 Cash 106 153 Trucks 154 183 Land 201 209 233 307 Common stock 318 Retained earnings 319 Dividends 401 Plumbing revenue 611 622 Depreciation expense-Trucks Salaries expense 640 Rent expense Totals Account Title Debit Credit $ 5,500 Accounts receivable Accumulated depreciation-Trucks Accounts payable Salaries payable Unearned revenue 24,035 41,000 $ 16,482 30,000 12,815 2,932 2,332 15,000 47,358 21,670 81,000 5,494 37,908 12,312 $177,919 $177,919 a. Use the adjusted trial balance to prepare the December 31 year-end income statement. b. Use the adjusted trial balance to prepare the December 31 year-end statement of retained earnings. The Retained earnings account balance was $47,358 on December 31 of the prior year. c. Use the adjusted trial balance to prepare the December 31 year-end balance sheet.