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The adjusted trial balance for Happ Company follows. Credit Debit $ 4, 100 17, 917 43, 500 $ 17,487 30,000 Number 101 106 153 154 183 201 209 233 301 302 401 611 622 640 Adjusted Trial Balance December 31 Account Title Cash Accounts receivable Trucks Accumulated depreciation-Trucks Land Accounts payable Salaries payable Unearned revenue E. Happ, Capital E. Happ, Withdrawals Plumbing revenue Depreciation expense - Trucks Salaries expense Rent expense Totals 9,553 2, 185 1,585 61, 465 19, 429 75,000 5, 829 35, 100 11, 400 $ 167, 275 $ 167, 275 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 owner's equity. The E. Happ, Capital account balance was $61,465 on December 31 of the prior year, and there were no owner investments in the current 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 Use the adjusted trial balance to prepare the December 31 year-end income statement. HAPP COMPANY Income Statement For Year Ended December 31 Revenues Plumbing revenue Expenses Depreciation expense Trucks 5,829 Salaries expense 35,100 Rent expense 11,400 $ 75,000 Total expenses Net income 52,329 22,671 $ Use the adjusted trial balance to prepare the December 31 year-end statement of owner's equity. The E. Happ, Capital account balance was $61,465 on December 31 of the prior year, and there were no owner investments in the current year. HAPP COMPANY Statement of Owner's Equity For Year Ended December 31 E. Happ, Capital, December 31 prior year $ Add: Net income 61,465 0 22,671 84,136 19,429 64,707 Less: Withdrawals by owner E. Happ, Capital, December 31 current year Answer is not complete. 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. (Amounts to be deducted should be indicated with a minus sign.) HAPP COMPANY Balance Sheet December 31 Assets Cash Accounts receivable Trucks Accumulated depreciationTrucks Land $ 4,100 17,917 43,500 (17,487) 30,000 Total assets $ 78,030 Liabilities $ Accounts payable Salaries payable Unearned revenue 9,553 2,185 1,585 Total liabilities $ 13,323 Equity E. Happ, Capital 64,707 Total liabilities and equity $ 78,030