Account Title	Debit			Credit
Cash	$	5,000
Accounts receivable		26,000
Office supplies		6,400
Trucks		168,000
Accumulated depreciationTrucks				$	34,400
Land		83,000
Accounts payable					11,000
Interest payable					4,000
Long-term notes payable					58,000
Common stock					16,000
Retained earnings					147,100
Dividends		19,000
Trucking fees earned					126,000
Depreciation expenseTrucks		22,400
Salaries expense		47,700
Office supplies expense		10,000
Repairs expenseTrucks		9,000
Totals	$	396,500		$	396,500

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

WILSON TRUCKING COMPANY
Balance Sheet
December 31
Assets
Liabilities
Equity
Total equity