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 $ 8,100 Credit 17,600 3,100 173,000 $ 36,100 86,000 12,300 4,100 58,500 30,500 140,500 20,100 131,000 23,600 61,300 8,100 12,100 $ 413,000 $ 413,000 Prepare Wilson Trucking Company's classified balance sheet as of December 31. The Retained Earnings account balance was $140,500 at December 31 of the prior vear