Account Title Cash Accounts receivable Debit $8,100 17.600 Credit Office supplies. Trucks 3,100 173,000 Accumulated depreciation-Trucks Land $36,100 86,000 Accounts payable 12,300 Interest payable 4,100 Long-term notes payable 58,500. K. Wilson, Capital 171,000 K. Wilson, Withdrawals 20,100 Trucking revenue 131,000 Depreciation expense-Trucks 23,600 Salaries expense 61,300 office supplies expense 8,100 Interest expense 12,100 Totals $413,000 $413,000 4 Preparing an income statement & statement of owner's equity LO C1 E410 The K. Wilson, Capital account balance was $171,000 at December 31 of the prior year, and there were no owner investments during the year. (1) Prepare the income statement for the year ended December 31. (2) Prepare the statement of owner's equity for the year ended December 31