The adjusted trial balance for Happ Company follows. Adjusted Trial Balance December 31 Number 101 106 153 154 183 201 209 233 307 318 319 401 611 622 640 Account Title Cash Accounts receivable Trucks Accumulated depreciation-Trucks Land Accounts payable Salaries payable Unearned revenue Common stock Retained earnings Dividends Plumbing revenue Depreciation expense-Trucks Salaries expense Rent expense Totals Debit $ 4,800 20,976 39,000 30,000 27,110 Credit $ 15,678 11, 184 2,558 1,958 17,000 41,874 97,000 5, 226 45, 396 14, 744 187, 252 $ 187, 252 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 $41,874 on December 31 of the prior year. c. Use the adjusted trial balance to prepare the December 31 year-end balance sheet.

The adjusted trial balance for Happ Company roiows. 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 $41,874 on December 31 of the prior year. c. Use the adjusted trial balance to prepare the December 31 year-end balance sheet