The adjusted trial balance for Chiara Company as of December 31 follows. 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 . Complete this question by entering your answers in the tabs below. Prepare the income statement for the year ended December 31