The following adjusted trial balance at December 31 of Wilson Trucking Company. Account Title Debit Credit Cash $'9,100 Accounts receivable 18,600 Office supplies 4,100 Trucks 183,000 Accumulated depreciation-Trucks $ 37,100 Land 96,000 Accounts payable 15,300 Interest payable 5,100 Long-term notes payable 63,500 K. Wilson, Capital 181,000 K. Wilson, Withdrawals 21,100 Trucking revenue Depreciation expense-Trucks Salaries expense Office supplies expense Interest expense Totals 141,000 24,600 64,300 9,100 13,100 $ 443,000 $ 443,000 Prepare the closing entries for the year ended December 31. View transaction list Journal entry worksheet < 1 2 3 4 Prepare the entry to close the revenue account(s). Note: Enter debits before credits. Date December 31 General Journal Debit Credit Record entry Clear entry View general journal Prev 3 of