The adjusted trial balance for Happ Company follows.

a$.$ Use the adjusted trial balance to prepare the December $31$ year$-$end income statement.

b$.$ Use the adjusted trial balance to prepare the December $31$ year$-$end statement of retained earnings. The Retained earnings

account balance was $$51,897$ on December $31$ of the prior year.

c$.$ Use the adjusted trial balance to prepare the December $31$ year$-$end balance sheet.