The following adjusted trial balance at December 31 of Wilson Trucking Company.

Account Title	Debit	Credit
Cash	$ 9,300
Accounts receivable	18,800
Office supplies	4,300
Trucks	185,000
Accumulated depreciationTrucks		$ 37,300
Land	98,000
Accounts payable		15,900
Interest payable		5,300
Long-term notes payable		64,500
K. Wilson, Capital		183,000
K. Wilson, Withdrawals	21,300
Trucking revenue		143,000
Depreciation expenseTrucks	24,800
Salaries expense	64,900
Office supplies expense	9,300
Interest expense	13,300
Totals	$ 449,000	$ 449,000

rev: 05_12_2021_QC_CS-249618

Prepare Wilson Trucking Companys classified balance sheet as of December 31.