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

$\backslash$table$[[,$Debit,Credit$],[$Cash$,$$$117,800,],[$Accounts receivable,$50,500,],[$Interest receivable,$20,200,],[$Notes receivable $($due in $90$ days$),172,500,],[$Office supplies,$16,500,],[$Automobiles$,170,000,],[$Accumulated depreciation$-$Automobiles,,$],[$Equipment$,142,000,75,000],[$Accumulated depreciation$-$Equipment,,$24,000],[$Land$,79,000,],[$Accounts payable,,$96,000],[$Interest payable,,$20,000],[$Salaries payable,,$18,000],[$Unearned revenue,,$150,000],[$Long$-$term notes payable,,$325,800],[$R$.$ Chiara, Capital,,$484,000],[$R$.$ Chiara, Withdrawals,$52,000,22,000],[$Services revenue,,$],[$Interest revenue,$26,500,],[$Depreciation expense$-$Automobiles,$18,500,],[$Depreciation expense$-$Equipment,$185,000,],[$Salaries expense,$44,000,],[$Wages expense,$32,400,],[$Interest expense,$34,200,],[$Office supplies expense,$59,500,],[$Advertising expense,$28,200,],[$Repairs expense$-$Automobiles,$$1,248,800,$$$1,248,800$

Part A: Prepare the income statement for the year ended December $31.$

Part B: Prepare the statement of owner's equity for the year ended December $31.[$Note: R$.$ Chiara, Capital at December $31$ of the prior year was $$325,800,$ and there were no owner investments in the current year.$]$

Part C: Prepare Chiara Company's balance sheet as of December $31.$