The following adjusted trial balance at December 31 of Wilson Trucking Company. Prepare Wilson Trucking Companys classified balance sheet as of December 31. The Retained Earnings account balance was $149,000 at December 31 of the prior year.

Account Title	Debit	Credit
Cash	$ 9,800
Accounts receivable	19,300
Office supplies	4,800
Trucks	190,000
Accumulated depreciationTrucks		$ 37,800
Land	103,000
Accounts payable		17,400
Interest payable		5,800
Long-term notes payable		67,000
Common stock		39,000
Retained earnings		149,000
Dividends	21,800
Trucking revenue		148,000
Depreciation expenseTrucks	25,300
Salaries expense	66,400
Office supplies expense	9,800
Interest expense	13,800
Totals	$ 464,000	$ 464,000