Required information [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 Office supplies Trucks Accumulated depreciation-Trucks Land Accounts payable Debit Credit $ 8,800 18,300 3,800 180,000 $ 36,800 93,000 14,400 Interest payable 4,800 Long-term notes payable 62,000 K. Wilson, Capital 178,000 K. Wilson, Withdrawals. 20,800 Trucking revenue 138,000 Depreciation expense-Trucks 24,300 Salaries expense 63,400 Office supplies expense 8,800 Interest expense Totals 12,800 $ 434,000 $ 434,000 Prepare the closing entries for the year ended December 31. View transaction list 1 Prepare the entry to close the revenue account(s). 2 Prepare the entry to close the expense account(s). 3 Prepare the entry to close income summary. 4 Prepare the entry to close the Withdrawal account. x Credit