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 Debit $ 8,000 17,500 3,000 172,000 Credit $ 36,000 85,000 Accounts payable Interest payable Long-term notes payable Common stock Retained earnings Dividends Trucking revenue Depreciation expense-Trucks Salaries expense 12,000 4,000 58,000 30,000 140,000 20,000 130,000 23,500 61,000 8,000 Office supplies expense Interest expense Totals 12,000 $ 410,000 $ 410,000 Current liabilities Total assets WILSON TRUCKING COMPANY Balance Sheet December 31 Assets 0 Total liabilities Total equity Total liabilities and equity Liabilities Equity $ 0