Account Title	Debit			Credit
Cash	$	9,900
Accounts receivable		17,500
Office supplies		7,838
Trucks		155,000
Accumulated depreciationTrucks				$	31,930
Land		47,000
Accounts payable					13,900
Interest payable					17,000
Long-term notes payable					69,000
Common stock					17,000
Retained earnings					99,091
Dividends		24,000
Trucking fees earned					128,000
Depreciation expenseTrucks		20,595
Salaries expense		66,833
Office supplies expense		15,000
Repairs expenseTrucks		12,255
Totals	$	375,921		$	375,921

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

WILSON TRUCKING COMPANY
Balance Sheet
December 31, 2017
Assets
Liabilities
Equity