9 The following adjusted trial balance at December 31 of Wilson Trucking Company Part 3 of 3 Account Title Debit Credit Cash $8,300 Accounts receivable 17,800 office supplies 3,300 Trucks 175,000 Accumulated depreciation-Trucks $ 36,300 Land 88,000 Accounts payable 12,900 Interest payable 4,300 Long-term notes payable 59,500 K. Wilson, Capital 173,000 K. Wilson, Withdrawals 20,300 Trucking revenue 133,000 Depreciation expense-Trucks 23,800 Salaries expense 61,900 office supplies expense 8,300 Interest expense 12,300 Totals $419,000 $419,000 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 Record entry Clear entry View general journal