The following is the adjusted trial balance at December 31 of Wilson Trucking Company.

Account Title	Debit	Credit
Cash	$9,400
Accounts receivable	18,900
Office supplies	4,400
Trucks	187,000
Accumulated depreciation--Trucks		37,400
Land	99,000
Accounts payable		16,200
Interest payable		5,400
Long-term notes payable		65,000
K. Wilson, Capital		184,000
K. Wilson, Withdrawals	21,400
Trucking revenue		144,000
Depreciation expense--Trucks	24,900
Salaires expense	65,200
Office supplies expense	9,400
Repairs expense	13,400
Totals	452,000	452,000

Prepare the closing entries for the year ended December 31.

Date	General Journal	Debit	Credit
Dec 31