The adjusted trial balance for Happ Company follows. Adjusted Trial Balance December 31 Number Account Title 101 Cash 106 Accounts receivable 153 Trucks 154 183 Land 201 209 233 307 318 319 401 Accumulated depreciation-Trucks Accounts payable Salaries payable Unearned revenue Common stock Retained earnings Dividends Plumbing revenue 611 Depreciation expense-Trucks 622 Salaries expense 640 Rent expense Totals Debit Credit $9,200 40,204 41,500 $ 16,683 30,000 21,436 4,904 4,304 19,000 50,753 22,915 85,000 5,561 39,780 12,920 $202,080 $202,080 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 $50,753 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.