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 $51,030 on December 31 of the prior year. c. Use the adjusted trial balance to prepare the December 31 year-end balance sheet. Use the adjusted trial balance to prepare the December 31 year-end income statement. Use the adjusted trial balance to prepare the December 31 year-end statement of retained earnings. The Retained earnings account balance was $51,030 on December 31 of the prior year. Use the adjusted trial balance to prepare the December 31 year-end balance sheet. (Amounts to be deducted should be indicated with a minus sign.)