The following adjusted trial balance at December 31 of Wilson Trucking Company. Account Title Debit Credit Cash $ 8,400 Accounts receivable 17,900 Office supplies 3,400 Trucks 176,000 Accumulated depreciationTrucks $ 36,400 Land 89,000 Accounts payable 13,200 Interest payable 4,400 Long-term notes payable 60,000 K. Wilson, Capital 174,000 K. Wilson, Withdrawals 20,400 Trucking revenue 134,000 Depreciation expenseTrucks 23,900 Salaries expense 62,200 Office supplies expense 8,400 Interest expense 12,400 Totals $ 422,000 $ 422,000 Prepare the closing entries for the year ended December 31