Account Title	Debit			Credit
Cash	$	7,100
Accounts receivable		15,500
Office supplies		7,260
Trucks		182,000
Accumulated depreciationTrucks				$	37,492
Land		49,000
Accounts payable					11,100
Interest payable					3,000
Long-term notes payable					47,000
Common stock					32,710
Retained earnings					140,000
Dividends		26,000
Trucking fees earned					129,000
Depreciation expenseTrucks		24,182
Salaries expense		61,908
Office supplies expense		16,000
Repairs expenseTrucks		11,352
Totals	$	400,302		$	400,302

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