Use the following adjusted trial balance for Big Blue Bison to prepare its December $31$ year$-$end $(1)$ income statement, $(2)$ statement of retained earnings, and $(3)$ balance sheet.

$\backslash$table$[[$Big Blue Bison$],[$Adjusted Trial Balance$],[$For the Year Ended December $31,2021],[$Account Name,Debit,Credit$],[$Cash$,$$$232,000,],[$Accounts receivable,$$12,000,],[\backslash$table$[[$Prepaid insurance$]],$$$2,200,],[$Equipment$,$$$150,000,],[$Accounts payable,,$$13,400],[$Wages payable,,$$6,000],[$Notes payable $($due in $3$ years$),,$$$25,000],[$Common stock,,$$60,000],[$Retained earnings,,$$48,000],[$Dividends$,$$$3,500,],[$Sales revenue,,$$325,000],[$Service revenue,,$$75,000],[$Sales salaries expense,$$62,000,],[$Office salaries expense,$$55,000,],[$Rent expense $-$ selling space,$$10,200,],[$Rent expense $-$ office space,$$7,400,],[$Office supplies expense,$$8,600,],[$Advertising expense,$$9,500,],[$Totals$,$$$552,400,$$$552,400]]$