The adjusted trial balance for Happ Company follows. Adjusted Trial Balance December 31 Accumulated depreciation-Trucks Accounts payable Number Account Title 101 Cash 106 Accounts receivable 153 Trucks 154 183 Land 201 209 233 301 302 401 611 622 640 Salaries payable Unearned revenue E. Happ, Capital. E. Happ, Withdrawals. Plumbing revenue Depreciation expense-Trucks Salaries expense Rent expense Totals Debit $ 5,500 Credit 24,035 42,000 $ 16,884 30,000 12,815 2,932 2,332 63,193 20,253 77,000 5,628 36,036 11,704 $ 175,156 $ 175,156 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 $63,193 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.