The following adjusted trial balance at December 31 of Wilson Trucking Company.

Account Title	Debit	Credit
Cash	$ 9,000
Accounts receivable	18,500
Office supplies	4,000
Trucks	182,000
Accumulated depreciationTrucks		$ 37,000
Land	95,000
Accounts payable		15,000
Interest payable		5,000
Long-term notes payable		63,000
K. Wilson, Capital		180,000
K. Wilson, Withdrawals	21,000
Trucking revenue		140,000
Depreciation expenseTrucks	24,500
Salaries expense	64,000
Office supplies expense	9,000
Interest expense	13,000
Totals	$ 440,000	$ 440,000

Prepare Wilson Trucking Companys classified balance sheet as of December 31.

Assets 0 Total assets Liabilities Total liabilities Equity Total liabilities and equity