$\backslash$table$[[$December $31],[,$Debit,Credit$],[$Cash$,$$ $27,396,],[$Accounts receivable,$0,],[$Teaching supplies,$10,536,],[$Prepaid insurance,$15,806,],[$Prepaid rent,$2,108,],[$Professional library,$31,610,],[$Accumulated depreciation$-$Professional library,,$ $9,484],[$Equipment$,101,000,],[$Accumulated depreciation$-$Equipment,,$16,861],[$Accounts payable,,$23,000],[$Salaries payable,,$23,00],[$Unearned revenue,,$14,500],[$Common stock,,$-23,287],[$Retained earnings,,$\backslash 83,000],[$Dividends$,42,149,],[$Tuition revenue,,$107,477],[$Training revenue,,$40,040],[$Depreciation expense$-$Professional library,$0,],[$Depreciation expense$-$Equipment,$0,],[$Salaries expense,$50,579,],[$Insurance expense,$0,],[$Rent expense,$23,188,],[$Teaching supplies expense,$23,1880,],[$Advertising expense,$7,376,],[$Utilities expense,$5,901,],[$Totals$,$$ $317,649,$$ $317,649]]$

$3-$a$.$ Prepare Wells Technical Institute's income statement for the year.

$3-$b$.$ Prepare Wells Technical Institute's statement of retained earnings for the year. The Retained Earnings accou $$83,000$ on December $31$ of the prior year.

$3-$c$.$ Prepare Wells Technical Institute's balance sheet as of December $31.$ I need help with $3$a$,3$b$,$and $3$c thank you!!!