The adjusted trial balance for Happ Company follows. Adjusted Trial Balance December 31 Account Title Accounts receivable Accumulated depreciation-Trucks Accounts payable Salaries payable Number 101 Cash 106 153 Trucks 154 183 Land 201 209 233 307 318 319 401 611 622 640 Unearned revenue Common stock Retained earnings. Dividends Plumbing revenue Depreciation expense-Trucks Salaries expense Debit Credit $ 7,900 34,523 42,500 $ 17,085 30,000 18,407 4,211 3,611 17,000 51,674 17,590 69,000 5,695 32,292 10,488 $ 180,988 $ 180,988 Rent expense Totals 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 $51,674 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. 52 Required A Required B Required C Use the adjusted trial balance to prepare the December 31 year-end income statement. Revenues HAPP COMPANY Income Statement For Year Ended December 31 es Expenses Total expenses 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 $51,674 on December 31 of the prior year. HAPP COMPANY Statement of Retained Earnings For Year Ended December 31 Retained earnings, December 31 prior year Retained earnings, December 31 current year 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