The adjusted trial balance for Happ Company follows. Adjusted Trial Balance December 31 Number 101 Account Title Cash 106 Accounts receivable 153 Trucks 154 183 Land 201 209 233 307 Common stock 318 319 Accumulated depreciation-Trucks Accounts payable salaries payable Unearned revenue Retained earnings Dividends 401 Plumbing revenue 611 Depreciation expense-Trucks 622 Salaries expense 640 Rent expense Totals Debit $ 4,200 18,354 Credit 40,500 $ 16,281 30,000 9,786 2,239 1,639 19,000 39,777 25,961 94,000 5,427 43,992 14,288 $ 182,722 $ 182,722 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 $39,777 on December 31 of the prior year. c. Use the adjusted trial balance to prepare the December 31 year-end balance sheet.