The adjusted trial balance of Pearl Industries, Inc., follows. (Click the icon to view the adjusted trial balance.) Requirement 1. Prepare Pearl Industries, Inc.'s single-step income statement and statement of retained earnings for the year ended December 31, 2021, and its balance sheet on that date. Let's start by completing the single step income statement. (If an input field is not used in the income statement leave the field empty; do not select a label or enter a zero.) Pearl Industries, Inc. Income Statement Year Ended December 31, 2021