The following adjusted year-end 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 K. Wilson, Capital K. Wilson, Withdrawals Trucking fees earned Depreciation expense-Trucks Salaries expense Office supplies expense Repairs expense-Trucks Totals Debit Credit $ 9,400 16,500 2,000 153,000 $ 31,518 75,000 13,400 3,000 52,000 143,011 19,000 140,000 20, 329 65, 660 10,000 12,040 $382,929 $382,929 The K. Wilson, Capital account balance was $143,011 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