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 Debit $ 9,700 Credit Accounts receivable 19,200 office supplies 4,700 Trucks 189,000 Accumulated depreciation-Trucks $ 37,700 Land 102,000 Accounts payable 17,100 Interest payable 5,700 Long-term notes payable 66,500 K. Wilson, Capital 187,000 K. Wilson, Withdrawals 21,700 Trucking revenue 147,000 Depreciation expense-Trucks Salaries expense Office supplies expense Interest expense Totals $ 461,000 $ 461,000 25,200 66,100 9,700 13,700 The K. Wilson, Capital account balance was $187,000 at December 31 of the prior year, and there were no owner investments during the year. (1) Prepare the income statement for the year ended December 31. (2) Prepare the statement of owner's equity for the year ended December 31.