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 $ 9,600 19,100 4,600 188,000 $ 37,600 101,000 16,800 Interest payable Long-term notes payable Common stock Retained earnings Dividends Trucking revenue Depreciation expense-Trucks Salaries expense office supplies expense Interest expense Totals 5,600 66,000 38,000 148,000 21,600 146,000 25,100 65,800 9,600 13,600 $ 458,000 $ 458,000 Prepare Wilson Trucking Company's classified balance sheet as of December 31. The Retained Earnings account balance was $148,000 at December 31 of the prior year.