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 Common stock Retained earnings Dividends Trucking revenue Depreciation expense-Trucks Salaries expense office supplies expense Interest expense Totals Debit $ 9,200 18,700 4,200 184,000 97,000 21,200 24,700 64,600 Credit $ 37,200 15,600 5,200 64,000 36,000 146,000 142,000 9,200 13,200 $ 446,000 $ 446,000 Prepare a balance sheet