The following adjusted year-end trial balance at December 31 of Wilson Trucking Company. Account Title Cash Accounts receivable office supplies Debit $ 9,100 Credit 10,500 2,000 Trucks Accumulated depreciation-Trucks Land 167,000 $34,402 75,000 Accounts payable 13,100 Interest payable 3,000 Long-term notes payable 52,000 Common stock 22,885 Retained earnings 139,000 Dividends 12,000 Trucking fees earned 124,500 Depreciation expense-Trucks Salaries expense office supplies expense Repairs expense-Trucks Totals 22,189 58,391 2,000 10,707 $388,887 $385,887 The Retained Earnings account balance was $139,000 at December 31 of the prior year. (1) Prepare the income statement for the year ended December 31. (2) Prepare the statement of retained earnings for the year ended December 31.