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 $ 6,400 27,968 42,000 30,000 Credit $ 16,884 14,912 3,411 2,811 18,000 47,568 16,670 5,628 30,888 10,032 $ 169,586 $ 169,586 66,000 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 $47,568 on December 31 of the prior year. c. Use the adjusted trial balance to prepare the December 31 year-end balance sheet.