The following is the adjusted trial balance of Wilson Trucking Company Account Title DebitC Credit $ 9,400 16 500 2, 000 177,000 Cash Accounts receivable office supplies Trucks Accumulated depreciation-Trucks Land Accounts payable Interest payable Long-term notes payable K. Wilson, Capital K. Wilson, Withdrawals Trucking fees earned Depreciation expense Trucks23, 518 Salaries expense Office supplies expense Repairs expense-Trucks Totals s 36, 462 75,000 13, 400 3,000 52,000 158,754 19, 000 144, 500 67,771 s, 500 12, 427 $408 116 $408 116 The K. Wilson, Capital account balance is $158,754 at December 31, 2016 (1) Prepare the income statement for the year ended December 31, 2017 (2) Prepare the statement of owner's equity for the year ended December 31, 2017