The adjusted trial balance for Happ Company follows. Adjusted Trial Balance December 31 Number Account Title 101 Cash 186 153 Trucks 154 183 Land 201 289 233 387 318 319 Accounts receivable Accumulated depreciation-Trucks Accounts payable Salaries payable Unearned revenue Common stock Retained earnings Dividends 481 Plumbing revenue 611 622 Depreciation expense-Trucks Salaries expense 640 Debit $ 4,200 Credit 18,354 48,500 $ 16,281 30,000 9,786 2,239 1,639 19,000 39,777 25,961 94,000 5,427 43,992 Rent expense Totals 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. 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. Note: Amounts to be deducted should be indicated with a minus sign. HAPP COMPANY Balance Sheet December 31 $ 0 S 0 S 0 0