[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

Prepare Wilson Trucking Companys classified balance sheet as of December 31.