10 Required information [The following information applies to the questions displayed below.] The following adjusted trial balance at December 31 of Wilson Trucking Company. Account Title Cash Accounts receivable Office supplies Trucks Land Accumulated depreciation-Trucks Accounts payable Debit $ 8,200 17,700 .Credit 3,200 174,000 $ 36,200 87,000 12,600 Interest payable 4,200 Long-term notes payable 59,000 K. Wilson, Capital 172,000 K. Wilson, Withdrawals 20,200 Trucking revenue Depreciation expense-Trucks Salaries expense Office supplies expense Interest expense Totals 132,000 23,700 61,600 8,200 12,200 $ 416,000 $ 416,000 Prepare the closing entries for the year ended December 31. View transaction list Journal entry worksheet 1 2 3 4 Prepare the entry to close the revenue account(s). Note: Enter debits before credits. Date December 31 General Journal Debit Credit Clear entry View general journal Record entry > Required information > 1 2 3 4 Prepare the entry to close the expense account(s). Note: Enter debits before credits. Date December 31 General Journal Debit Credit View general journal Record entry Clear entry > t ! Required information < 1 2 3 Prepare the entry to close income summary. Note: Enter debits before credits. Date December 31 General Journal Debit Credit Record entry Clear entry View general journal ! Required information < 1 23 4 Prepare the entry to close the Withdrawal account. Note: Enter debits before credits. Date December 31 General Journal Debit Credit Record entry Clear entry View general journal