Cash	$	7,400
Accounts receivable		18,000
Office supplies		7,178
Trucks		181,000
Accumulated depreciationTrucks				$	37,286
Land		48,000
Accounts payable					11,400
Interest payable					20,000
Long-term notes payable					42,000
Common stock					29,869
Retained earnings					139,500
Dividends		26,000
Trucking fees earned					121,000
Depreciation expenseTrucks		24,049
Salaries expense		61,205
Office supplies expense		17,000
Repairs expenseTrucks		11,223
Totals	$	401,055		$	401,055

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

WILSON TRUCKING COMPANY
Balance Sheet
December 31
Assets
		0
Liabilities
Equity
Total equity		0
		$0