The following adjusted year-end trial balance at December 31 of Wilson Trucking Company. Cash Account Title Accounts receivable Office supplies Debit Credit $ 7,900 16,500 2,000 Trucks Accumulated depreciation-Trucks Land Accounts payable 195,000 $ 40,170 75,000 11,900 Interest payable 3,000 Long-term notes payable 52,000 K. Wilson, Capital 194,343 K. Wilson, Withdrawals 19,000 Trucking fees earned 115,500 Depreciation expense-Trucks 25,910 Salaries expense 54,170 Office supplies expense 11,500 Repairs expense-Trucks 9,933 Totals $416,913 $416,913 The K. Wilson, Capital account balance was $194,343 at December 31 of the prior year. (1) Prepare the income statement for the year ended December 31. (2) Prepare the statement of owner's equity for the year ended December 31.