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 $ 9,500 Accounts receivable 19,000 office supplies 4,500 Trucks 187,000 Accumulated depreciation Trucks $ 37,500 Land 100,000 Accounts payable 16,500 Interest payable 5,500 Long-term notes payable 65,500 K. Wilson, Capital 185,000 K. Wilson, Withdrawals 21,500 Trucking revenue 145,000 Depreciation expense-Trucks 25,000 Salaries expense 65,500 Office supplies expense 9,500 Interest expense 13,500 Totals $ 455,000 $ 455,000 Prepare the closing entries for the year ended December 31 ^ View transaction list Journal entry worksheet Prepare the entry to close the revenue account(s)