The adjusted trial balance for Happ Company follows. Number 101 106 153 154 183 201 209 233 307 318 319 401 611 622 640 Adjusted Trial Balance December 31 Account Title 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 Credit $ 5,500 24,035 40,000 $ 16,080 30,000 12,815 2,932 2,332 15,000 46,035 26,019 94,000 5,360 43,992 14,288 $ 189,194 $ 189, 194 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 a balance was $46,035 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. HAPP COMPANY Balance Sheet December 31 Assets $ 5,500 Cash Accounts receivable Trucks 24,035 40,000 30,000 Land Total assets $ 99,535 Liabilities Accounts payable Salaries payable Unearned revenue 12,815 2,932 2,332 Total liabilities $ 18,079 Equity Retained earnings 50,376 Total equity Total liabilities and equity 50,376 68,455 $