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 Interest payable Long-term notes payable K. Wilson, Capital K. Wilson, Withdrawals Trucking revenue Depreciation expense-Trucks Salaries expense Office supplies expense Interest expense Totals Debit Credit $ 8,000 17,500 3,000 172,000 $ 36,000 85,000 12,000 4,000 58,000 170,000 20,000 130,000 23,500 61,000 8,000 12,000 $ 410,000 $ 410,000 Prepare the closing entries for the year ended Detember 31. View transaction list Journal entry worksheet Record the closure of revenue account