The adjusted trial balance for Chiara Company as of December 31 follows. Cash Accounts receivable Interest receivable Debit $ 127,700 54,000 22, 200 Credit Notes receivable (due in 90 days) Office supplies Automobiles Accumulated depreciation-Automobiles Equipment Accumulated depreciation-Equipment Land Accounts payable 171,500 15, 500 Interest payable Salaries payable Unearned revenue 174,000 $ 85,000 136,000 20,000 83,000 92,000 40,000 21,000 30,000 Long-term notes payable 140,000 Common stock 30, 580 Retained earnings 275, 220 Dividends 45,000 Services revenue 514,000 Interest revenue 22,000 Depreciation expense-Automobiles 28,000 Depreciation expense-Equipment 22,500 Salaries expense 188,000 Wages expense 45,000 Interest expense 32,800 Office supplies expense 35,000 Advertising expense 62,000 Repairs expense-Automobiles 27,600 Totals $ 1,269,800 $ 1,269,800 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 retained earnings for the year ended December 31 [Note: Retained Earnings at December 31 of the prior year was $275,220.]; 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 Prepare the income statement for the year ended December 31.