The adjusted trial balance for Happ Company follows. Adjusted Trial Balance December 31 Number Ded Account Title Debit Credit 101 Cash $7,000 106 Accounts receivable 27,200 153 Trucks 154 Accumulated depreciation-Trucks 42,000 $17,500 183 Land 32,000 201 Accounts payable 15,000 209 Salaries payable 4,200 233 307 318 319 Unearned revenue Common stock Retained earnings Dividends 401 Plumbing revenue 611 Depreciation expense-Trucks 3,600 40,900 24,600 15,400 84,000 6,500 622 Salaries expense 46,700 640 13,000 Check my w Rent expense 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 retained earnings. The Retained earnings account balance was $24,600 on December 31 of the prior year. c. Use the adjusted trial balance to prepare the December 31 year-end balance sheet.