The adjusted trial balance for Chiara Company as of December 31 follows. Cash Accounts receivable Interest receivable Debit $ 30,000 Credit 52,000 18,000 nt ok Notes receivable (due in 90 days) office supplies Automobiles Accumulated depreciation-Automobiles Equipment Accumulated depreciation-Equipment Land Accounts payable Interest payable 168,000 16,000 168,000 $ 50,000 138,000 18,000 78,000 96,000 20,000 Salaries payable 19,000 Unearned revenue 30,000 Long-term notes payable 138,000 Common stock ences 20,000 Retained earnings 235,800 Dividends 46,000 Services revenue 484,000 Interest revenue 24,000 Depreciation expense-Automobiles 26,000 Depreciation expense-Equipment 18,000 Salaries expense 188,000 Wages expense 40,000 Interest expense Advertising expense 32,000 office supplies expense 34,000 58,000 Repairs expense-Automobiles 24,800 Totals $ 1,134,800 $ 1,134,800 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 $235,800.]; and (c) the balance sheet as of December 31.