Account Title	Debit			Credit
Cash	$	5,900
Accounts receivable		23,500
Office supplies		7,205
Trucks		191,000
Accumulated depreciationTrucks				$	39,346
Land		41,000
Accounts payable					9,900
Interest payable					17,000
Long-term notes payable					56,000
Common stock					18,000
Retained earnings					152,442
Dividends		45,000
Trucking fees earned					130,000
Depreciation expenseTrucks		25,378
Salaries expense		61,439
Office supplies expense		11,000
Repairs expenseTrucks		11,266
Totals	$	422,688		$	422,688

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