The adjusted trial balance for Happ Company follows. Adjusted Trial Balance December 31 Account Title Accounts receivable Number 101 Cash 106 153 Trucks 154 183 Land 201 209 233 Accumulated depreciation-Trucks Accounts payable Salaries payable Unearned revenue Common stock Retained earnings Dividends 307 318 319 401 Plumbing revenue 611 Depreciation expense-Trucks 622 Salaries expense 640 Rent expense Totals Debit $ 8,700 38,019 Credit 42,000 $ 16,884 30,000 20,271 4,637 4,037 16,000 53,511 20,253 77,000 5,628 36,036 11,704 $ 192,340 $ 192,340 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 $53,511 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 Expenses Total expenses Use the adjusted trial balance to prepare the December 31 year-end statement of retained earnings. The Retained earnings account balance was $53,511 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 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