answer the whole question !

The following adjusted year-end trial balance at December 31 of Wilson Trucking Company. Account Title Cash Accounts receivable Office supplies Trucks Accumulated depreciation-Trucks Land Accounts payable Interest payable Long-term notes payable K. Wilson, Capital K. Wilson, Withdrawals Trucking fees earned Depreciation expense-Trucks Salaries expense office supplies expense Repairs expense-Trucks Totals Debit Credit $ 7,000 16,500 2,000 153,000 $ 31,518 75,000 11,000 3,000 52,000 147,856 19,000 119,000 20, 329 55, 811 5,500 10, 234 $364,374 $364, 374 The K. Wilson, Capital account balance was $147,856 at December 31 of the prior year. (1) Prepare the income statement for the year ended December 31. (2) Prepare the statement of owner's equity for the year ended December 31