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 Debit Credit Cash $8,100 Accounts receivable 17,600 office supplies 3,100 Trucks 173,000 Accumulated depreciation-Trucks Land $36,100 86,000 Accounts payable 12,300 Interest payable 4,100 Long-term notes payable 50,500 K. Hilson, Capital 171,000 K. Wilson, withdrawals 20,100 Trucking revenue Depreciation expense-Trucks Salaries expense Office supplies expense 131,000 23,600 61,300 8,100 Interest expense Totals 12,100 $ 413,000 $ 413,000 Prepare the closing entries for the year ended December 31. View transaction list Journal entry worksheet < 1 2 3 4 Prepare the entry to close the revenue account(s). Note: Enter debits before credits. Date Dec 31 General Journal Debit Credit Record entry Clear entry View general journal