Account Title	Debit		Credit
Cash	$	7,800
Accounts receivable		15,500
Office supplies		6,160
Trucks		200,000
Accumulated depreciationTrucks			$	41,200
Land		41,000
Accounts payable				11,800
Interest payable				2,000
Long-term notes payable				59,000
Common stock				35,000
Retained earnings				128,194
Dividends		22,000
Trucking fees earned				124,000
Depreciation expenseTrucks		26,574
Salaries expense		52,528
Office supplies expense		20,000
Repairs expenseTrucks		9,632
Totals	$	401,194	$	401,194

Use the above adjusted trial balance to prepare Wilson Trucking Companys classified balance sheet as of December 31, 2013.