5. Account Title	Debit			Credit
Cash	$	9,300
Accounts receivable		27,500
Office supplies		6,518
Trucks		191,000
Accumulated depreciationTrucks				$	39,346
Land		50,000
Accounts payable					13,300
Interest payable					5,000
Long-term notes payable					42,000
Common stock					15,000
Retained earnings					146,818
Dividends		10,000
Trucking fees earned					130,000
Depreciation expenseTrucks		25,378
Salaries expense		55,577
Office supplies expense		6,000
Repairs expenseTrucks		10,191
Totals	$	391,464		$	391,464

Use the above adjusted trial balance to prepare Wilson Trucking Companys classified balance sheet as of December 31, 2017.