The adjusted trial balance for Chiara Company as of December 31 follows. Credit $ Debit 194.909 54, eee 22.400 168,500 16. See 174,000 $ 70, 144,000 27, 83,800 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 Repairs expense-Automobiles Totals 1e1,eee 15.89 25, eee 32.99 150. eee 31,580 284, 220 49, eee 584, eee 24,800 27,500 19, see 187,899 46, eee 33,60e 34,400 63,500 26,000 $1,343.809 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 $284,220]; and (c) the balance sheet as of December 31