The adjusted trial balance for Chiara Company as of December 31 follows. Cash Debit $124,900 Credit Accounts receivable. Interest receivable 54,000 19,800 Notes receivable (due in 90 days) 171,000 Office supplies 16,500 Automobiles 167,000 Accumulated depreciation-Automobiles 75,000 Equipment Accumulated depreciation-Equipment Land Accounts payable Interest payable Salaries payable Unearned revenue 144,000 18,000 76,000 95,000 20,000 26,000 30,000 Long-term notes payable 142,000 R. Chiara, Capital 305,800 R. Chiara, Withdrawals 46,000 Services revenue $14,000 Interest revenue 26,000 Depreciation expense-Automobiles 24,500 Depreciation expense-Equipment 18,500 Salaries expense 188,000 Wages expense 47,000 Interest expense Advertising expense 32,200 Office supplies expense 34,000 59,000 Repairs expense-Automobiles 29,400 Totals $ 1,251,800 $ 1,251,000 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 $305,800. and there were no owner investments in the current year]; and (c) the balance sheet as of December 31,