The following adjusted trial balance at December 31 of Wilson Trucking Company. 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 Debit $ 8,400 17,900 3,400 176,000 89,000 20,400 23,900 62,200 Credit $ 36,400 13,200 4,400 60,000 174,000 134,000 8,400 12,400 $ 422,000 $ 422,000 The K. Wilson, Capital account balance was $174,000 at December 31 of the prior year, and there were no owner investments during the year. Prepare the income statement for the year ended December 31. Prepare the statement of owner's equity for the year ended December 31.