Account Title	Debit			Credit
Cash	$	7,200
Accounts receivable		12,000
Office supplies		6,133
Trucks		186,000
Accumulated depreciationTrucks				$	38,316
Land		49,000
Accounts payable					11,200
Interest payable					13,000
Long-term notes payable					57,000
Common stock					19,000
Retained earnings					138,414
Dividends		43,000
Trucking fees earned					128,000
Depreciation expenseTrucks		24,714
Salaries expense		52,294
Office supplies expense		15,000
Repairs expenseTrucks		9,589
Totals	$	404,930		$	404,930

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