The adiusted trial balance for Chiara Company as of December 31 follows. Required: Use the information in the adjusted trial balance to prepare (a) the income statement for the year ended December 31; (b) the statement of owner's equity for the year ended December 31 [Note: R. Chiara, Capital at December 31 of the prior year was $265,800, and there were no owner investments in the current year.]; and (c) the balance sheet as of December 31. Complete this question by entering your answers in the tabs below. Prepare the income statement for the year ended December 31