OS 3-19 Preparing financial P6 The adjusted trial balance for Zahurak Company follows. Use the adjusted trial balance to prepare the December 31 year-end (a) income statement. (b) statement of owner's equity, and (c) balance sheet. The E. Happ. Capital account balance was $65,500 on December 31 of the prior year. 1 Adjusted Trial Balance 2 December 31 No Account Title Dr. CE 4101 Cash $ 7000 5 106 Accounts receivable 27,200 6 153 Trucks 42.000 7154 Accumulated depreciation-Trucks $ 17.500 883 Land 32 000 9201 Accounts payable 15 000 10 209 Salaries payable 4.200 11 233 Uneamed fees 3,600 12 301 E. Happ, Capital 65,500 302 E. Happ. Withdrawals 15.400 14401 Plumbing fees eamed 84.000 15 611 Depreciation expense-Trucks 6.500 16622 Salaries expense 46.700 17640 Rent expense 13,000 18 Total $189,800 $139,800 Check income 517 800