! Required information [The following information applies to the questions displayed below.) The following adjusted trial balance at December 31 of Wilson Trucking Company. Credit Debit $ 8,500 18,000 3,500 177,000 $ 36,500 90,000 13,500 4,500 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 revenue Depreciation expense-Trucks Salaries expense office supplies expense Interest expense Totals 60,500 175,000 20,500 135,000 24,000 62,500 8,500 12,500 $425,000 $ 425,000 Prepare the closing entries for the year ended December 31. View transaction list Journal entry worksheet Prepare the entry to close the revenue account(s). Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Record entry Clear entry View general journal Journal entry worksheet Prepare the entry to close income summary. Note: Enter debits before credits. General Journal Debit Credit Date Dec 31 Record entry Clear entry View general journal Journal entry worksheet Prepare the entry to close the Withdrawal account. Note: Enter debits before credits. General Journal Debit Credit Date Dec 31 Record entry Clear entry View general journal