Prepare the closing entries for the year ended December 31. View transaction list View journal entry worksheet No Date General Journal Debit Credit 1 December 31 Trucking revenue 144,000 Income summary 144,000 2 December 31 Income summary Salaries expense 3 December 31 Income summary K. Wilson, Capital 65,200 X Required Information Use the following information for the Exercises below. [The following information applies to the questions displayed below.] The following adjusted trial balance at December 31 of Wilson Trucking Company. Account Title Cash Accounts receivable Debit $ 9,400 18,900 Credit office supplies Trucks Land 4,400 186,000 Accumulated depreciation-Trucks $ 37,400 99,000 Accounts payable 16,200 Interest payable 5,480 Long-term notes payable 65,000 K. Wilson, Capital 184,888 K. Wilson, withdrawals 21,400 Trucking revenue Salaries expense office supplies expense 144,888 Depreciation expense-Trucks 24,900 65,200 9,400 Interest expense 13,400 Totals $ 452,000 $ 452,000