The adjusted trial balance for Happ Company follows. Adjusted Trial Balance December 31 Number Account Title 101 Cash 106 153 Trucks 154 183 Land 201 209 233 307 318 319 Accounts receivable Accumulated depreciation-Trucks Accounts payable Salaries payable. Unearned revenue Common stock Retained earnings Dividends 401 Plumbing revenue 611 622 Depreciation expense-Trucks Salaries expense 640 Rent expense Totals Debit Credit $ 6,800 29,716 44,500 $ 17,889 30,000 15,844 3,624 3,024 16,000 50,977 21,919 83,000 5,963 38,844 12,616 $ 190,358 $ 190,358 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 $50,977 on December 31 of the prior year. c. Use the adjusted trial balance to prepare the December 31 year-end balance sheet. 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 $50,977 on December 31 of the prior year. c. Use the adjusted trial balance to prepare the December 31 year-end balance sheet. Complete this question by entering your answers in the tabs below. Required A Required B Required C Use the adjusted trial balance to prepare the December 31 year-end income statement. HAPP COMPANY Income Statement For Year Ended December 31 Revenues Plumbing revenue 83,000 Expenses Depreciation expense-Trucks 5,963 Salaries expense 38,844 Rent expense 12,616 Total expenses Net income 57,423 $ 25,577 Required A Required B > 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 $50,977 on December 31 of the prior year. c. Use the adjusted trial balance to prepare the December 31 year-end balance sheet. Complete this question by entering your answers in the tabs below. Required A Required B Required C Use the adjusted trial balance to prepare the December 31 year-end statement of retained earnings. The Retained earnings account balance was $50,977 on December 31 of the prior year. HAPP COMPANY Statement of Retained Earnings For Year Ended December 31 Retained earnings, December 31 prior year Add: Net income Retained earnings, December 31 current year $ 50,977 25,777 76,754 c. Use the adjusted trial balance to prepare the December 31 year-end balance sheet. Complete this question by entering your answers in the tabs below. Required A Required B Required C 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.) HAPP COMPANY Balance Sheet December 31 $ 0 $ 0 0 $ 0 < Required B Required C