Problem 3-4A Preparing financial statements from the adjusted trial balance P5 The adjusted trial balance for Chiara Company as of December 31 follows. Salaries payable Unearned fees Long-term notes payable Common stock. Retained earnings. 19,00030,000138,00020,000235,800 Dividends 46,000 Services revenue Interest revenue Depreciation expense-Automobiles Depreciation expense-Equipment Salaries expense Wages expense Interest expense Office supplies expense Advertising expense Repairs expense.Automobiles Totals $1,134,800$1,134,800 Required Use the information in the adjusted trial balance to prepare (a) the income statement for the year ended December 31:(b) the statement of retained earnings for the year ended December 31 ( Wote Retained Earnings at Deeember 3 of the prar war was $2.35,800. ) and (c) the balanee sheet as of December 31