[The following information applies to the questions displayed below.] The following adjusted trial balance at December 31 of Wilson Trucking Company. Account Title Debit Credit Cash $ 8,200 Accounts receivable 17,700 Office supplies 3,200 Trucks 174,000 Accumulated depreciationTrucks $ 36,200 Land 87,000 Accounts payable 12,600 Interest payable 4,200 Long-term notes payable 59,000 K. Wilson, Capital 172,000 K. Wilson, Withdrawals 20,200 Trucking revenue 132,000 Depreciation expenseTrucks 23,700 Salaries expense 61,600 Office supplies expense 8,200 Interest expense 12,200 Totals $ 416,000 $ 416,000 rev: 05_12_2021_QC_CS-249618 The K. Wilson, Capital account balance was $172,000 at December 31 of the prior year, and there were no owner investments during the year. (1) Prepare the income statement for the year ended December 31. (2) Prepare the statement of owners equity for the year ended December 31.