S 3-19 Preparing financial statements 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. A B 2 Adjusted Trial Balance December 31 3 No. Account Title Dr. Cr. 4 101 Cash $ 7,000 5 106 6 153 Trucks 7 8 183 Land 9 201 Accounts receivable 154 Accumulated depreciation-Trucks Accounts payable 10 209 Salaries payable 27,200 42,000 $17,500 32,000 15,000 4,200 11 233 Unearned fees 3,600 12 301 E. Happ, Capital 65,500 13 302 E. Happ, Withdrawals 15,400 14 401 Plumbing fees earned 84,000 15 611 Depreciation expense-Trucks 6,500 16 622 Salaries expense 46,700 17 640 Rent expense 13,000 18 Totals $189,800 $189,800 Check Net income, $17,800