The adjusted trial balance for Chiara Company as of December $31$ follows.

$\backslash$table$[[,$Debit,Credit$],[$Cash$,$$$242,800,],[$Accounts receivable,$52,000,],[$Interest receivable,$22,200,],[$Notes receivable $($due in $90$ days$),170,500,],[$office supplies,$16,000,],[$Automobiles$,166,000,],[$Accumulated depreciation$-$Automobiles,,$$95,000$

A$)$the net income statement for the year end december $31$

B$)$the statement of retained earnings fo the year end december $31[$note: retained earnings at december $31$ of prior year was $284,220]$;and

C$)$ the balance sheet as of december $31$