[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	$ 8,600
Accounts receivable	18,100
Office supplies	3,600
Trucks	178,000
Accumulated depreciationTrucks		$ 36,600
Land	91,000
Accounts payable		13,800
Interest payable		4,600
Long-term notes payable		61,000
K. Wilson, Capital		176,000
K. Wilson, Withdrawals	20,600
Trucking revenue		136,000
Depreciation expenseTrucks	24,100
Salaries expense	62,800
Office supplies expense	8,600
Interest expense	12,600
Totals	$ 428,000	$ 428,000

rev: 05_12_2021_QC_CS-249618

The K. Wilson, Capital account balance was $176,000 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.