The adjusted trial balance for Happ Company follows. Adjusted Trial Balance December 31 Number Account Title 101 Cash 106 Accounts receivable 153 Trucks 154 183 Land 201 209 233 307 318 319 401 Accumulated depreciation-Trucks Accounts payable Salaries payable Unearned revenue Common stock Retained earnings Dividends Plumbing revenue 611 622 Depreciation expense-Trucks Salaries expense 640 Debit $ 4,100 17,917 Credit 42,000 $ 16,884 30,000 9,553 2,185 1,585 15,000 44,561 25,463 93,000 5,628 43,524 14,136 $ 182,768 $ 182,768 Rent expense Totals 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 $44,561 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. Required A Required B Required C Use the adjusted trial balance to prepare the December 31 year-end income statement. HAPP COMPANY Income Statement For Year Ended December 31 Revenues