The adjusted trial balance for Happ Company follows. Adjusted Trial Balance December 31 Number Account Title Debit 101 Cash 106 Accounts receivable 153 Trucks 154 183 Land. 201 209 Accumulated depreciation-Trucks Accounts payable Salaries payable Credit $ 7,000 27,200 42,000 $ 17,500 32,000 15,000 4,200 233 Unearned revenue 3,600 301 E. Happ, Capital 65,500 302 E. Happ, Withdrawals 15,400 401 Plumbing revenue 84,000 611 Depreciation expense-Trucks 6,500 622 Salaries expense 46,700 640 Rent expense 13,000 Totals 189,800 $ 189,800 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 owner's equity. The E. Happ, Capital account balance was $65,500 on December 31 of the prior year, and there were no owner investments in the current 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.