Account Title	Debit	Credit
Cash	$5,700
Accounts receivable	20,000
Office supplies	7,645
Trucks	189,000
Accumulated depreciationTrucks		$38,934
Land	42,000
Accounts payable		9,700
Interest payable		1,000
Long-term notes payable		51,000
K. Wilson, Capital		191,968
K. Wilson, Withdrawals	40,000
Trucking fees earned		124,000
Depreciation expenseTrucks	25,112
Salaries expense	65,191
Office supplies expense	10,000
Repairs expenseTrucks	11,954
Totals	$416,602	$416,602

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