The adjusted trial balance for Happ Company follows. Adjusted Trial Balance December 31 Account Title Number 101 106 153 154 183 201 209 233 307 318 319 401 611 622 640 Cash Accounts receivable Trucks Accumulated depreciation-Trucks Land Accounts payable Salaries payable Unearned revenue Common stock Retained earnings Dividends Plumbing revenue Depreciation expense-Trucks Salaries expense Rent expense Totals Debit $ 9,300 40,641 40,000 30,000 Credit $ 16,080 21,669 4,957 4,357 18,000 52,004 67,000 Required B Required C 17,226 5,360 31,356 10, 184 $ 184,067 $ 184,067 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 $52,004 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 Use the adjusted trial balance to prepare the December 31 year-end income statement. HAPP COMPANY Income Statement 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 Required A Required B > 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 statement of retained earnir account balance was $52,004 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 < Required A Required C > es 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 balance sheet. (Amounts to indicated with a minus sign.) HAPP COMPANY Balance Sheet December 31