Account Title	Debit			Credit
Cash	$	8,700
Accounts receivable		21,500
Office supplies		7,233
Trucks		153,000
Accumulated depreciationTrucks				$	31,518
Land		45,000
Accounts payable					12,700
Interest payable					19,000
Long-term notes payable					56,000
Common stock					-7,473
Retained earnings					136,000
Dividends		28,000
Trucking fees earned					126,000
Depreciation expenseTrucks		20,329
Salaries expense		61,674
Office supplies expense		17,000
Repairs expenseTrucks		11,309
Totals	$	373,745		$	373,745

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

Assets Current assets Cash Accounts receivable Office supplies 8,700 21,500 7,233 $ 37,433 $ 153,000 31,518 Total current assets Plant assets Trucks Accumulated depreciationTrucks Land Total plant assets Total assets Liabilities Current liabilities Accounts payable Interest payable 121,482 45,000 166,482 203,915 $ 12,700 19,000 31,700 Total current liabilities Long-term liabilities Long-term notes payable 56,000 Total liabilities 87,700 Equity Retained earnings Common stock 136,000 (7.473) Total equity 128.527