The adjusted trial balance for Chiara Company as of December 31 follows. Cash Debit $ 181,000 Credit Accounts receivable 53,000 Interest receivable 20,000 Notes receivable (due in 90 days) Office supplies Automobiles Accumulated depreciation-Automobiles Equipment Accumulated depreciation-Equipment Land Accounts payable 169,500 15,500 169,000 $ 85,000 146,000 27,000 86,000 100,000 Interest payable 45,000 Salaries payable Unearned revenue 18,000 44,000 Long-term notes payable 154,000 R. Chiara, Capital 275,800 R. Chiara, Withdrawals 55,000 Services revenue 564,000 Interest revenue 20,000 Depreciation expense-Automobiles 26,500 Depreciation expense-Equipment 21,000 Salaries expense 191,000 Wages expense Interest expense Advertising expense 47,000 32,400 Office supplies expense Repairs expense-Automobiles Totals Required: 34,800 59,500 25,600 $ 1,332,800 $ 1,332,800 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 $275,800, and there were no owner investments in the current year.]; and (c) the balance sheet as of December 31.