The adjusted trial balance for Chiara Company as of December 31 follows. Credit $ Debit 30,000 52,000 18,000 168,000 16,000 168,000 $ 50,000 138,000 18,000 78,000 Cash Accounts receivable Interest receivable Notes receivable (due in 90 days) Office supplies Automobiles Accumulated depreciation-Automobiles Equipment Accumulated depreciation-Equipment Land Accounts payable Interest payable Salaries payable Unearned fees Long-term notes payable Common stock Retained earnings Dividends Fees earned Interest earned Depreciation expense-Automobiles Depreciation expense-Equipment Salaries expense Wages expense Interest expense office supplies expense Advertising expense 96,000 20,000 19,000 30,000 138,000 20,800 235,800 46,000 484,000 24,000 26,000 18,000 188,000 40,000 32,000 34,000 58.000 Use the information in the adjusted trial balance to prepare (a) the income statement for the year ended statement of retained earnings for the year ended December 31 [Note: Retained Earnings at December 3 $235,800); and (c) the balance sheet as of December 31. Complete this question by entering your answers in the tabs below. Required A Required B Required C ces Prepare the statement of retained earnings for the year ended December 31. [Note: Retained Earnings at Decer prior year was $235,800.] CHIARA COMPANY Statement of Retained Earnings For Year Ended December 31 Retained earnings, Dec 31 prior year end Retained earnings Dec 31 current year end