Required information (The following information applies to the questions displayed below. The following adjusted trial balance at December 31 of Wilson Trucking Company. Credit Debit $ 8,100 17,600 3,100 173,000 $ 36,100 86,000 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 Repairs expense Totals 12,300 4,100 58,500 171,000 20,100 131,000 23,600 61,300 8,100 12,100 $ 413,000 $ 413,000 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). Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Record entry Clear entry View general journal