The following adjusted year-end trial balance at December 31 of Wilson Trucking Company.

Account Title	Debit			Credit
Cash	$	9,800
Accounts receivable		16,500
Office supplies		2,000
Trucks		195,000
Accumulated depreciationTrucks				$	40,170
Land		75,000
Accounts payable					13,800
Interest payable					3,000
Long-term notes payable					52,000
Common stock					38,828
Retained earnings					140,000
Dividends		19,000
Trucking revenue					142,500
Depreciation expenseTrucks		25,910
Salaries expense		66,833
Office supplies expense		8,000
Repairs expenseTrucks		12,255
Totals	$	430,298		$	430,298

Use the above-adjusted trial balance to prepare Wilson Trucking Companys classified balance sheet as of December 31. The Retained Earnings account balance was $140,000 at December 31 of the prior year.