The following adjusted trial balance at December 31 of Wilson Trucking Company. Debit $8,000 17,500 3,000 172,000 85,000 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 Interest expense Totals Credit Prepare the closing entries for the year ended December 31. $36,000 12,000 4,000 58,000 170,000 130,000 20,000 23,500 61,000 5,000 12,000 $410,000 $410,000