The adjusted trial balance for Happ Company follows. Adjusted Trial Balance December 31 Number Account Title Debit Credit 101 Cash $ 4,500 106 153 154 183 201 209 233 307 Accounts receivable Trucks Accumulated depreciation-Trucks Land Accounts payable Salaries payable Unearned revenue Common stock 19,665 41,500 $ 16,683 30,000 10,485 2,399 1,799 19,000 318 Retained earnings 40,878 319 Dividends 26,498 401 Plumbing revenue 96,000 611 Depreciation expense-Trucks 5,561 622 640 Salaries expense 44,928 Rent expense Totals 14,592 $187,244 $ 187,244 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 $40,878 on December 31 of the prior year. c. Use the adjusted trial balance to prepare the December 31 year-end balance sheet.