Cash	$	7,500
Accounts receivable		10,500
Office supplies		6,050
Trucks		192,000
Accumulated depreciationTrucks				$	39,552
Land		43,000
Accounts payable					11,500
Interest payable					19,000
Long-term notes payable					69,000
Common stock					-30,941
Retained earnings					139,500
Dividends		16,000
Trucking fees earned					124,000
Depreciation expenseTrucks		25,511
Salaries expense		51,590
Office supplies expense		10,000
Repairs expenseTrucks		9,460
Totals	$	371,611		$	371,611

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