The following is the adjusted trial balance of Wilson Trucking Company. Debit Credit $ 8,000 17,500 3,000 172,000 Account Title Cash Accounts receivable Office supplies Trucks Accumulated depreciation - Trucks Land Accounts payable Interest payable Long-term notes payable 36,000 $ 85,000 12,000 4.000 53,000 30,000 Common stock 145,000 Retained earnings 20,000 Dividends 130,000 Trucking fees earned 23,500 Depreciation expense - Trucks Salaries expense Office supplies expense Repairs expense - Trucks 61,000 8,000 12,000 $410,000 410,000 Totals The retained earnings account balance is $145,000 at December 31, 2012 (1) Prepare the income statement for the year ended December 31, 2013 WILSON TRUCKING COMPANY Income Statement For Year Ended December 31, 2013 Revrnuns Expenses Total expenses 0 S 0 (2) Prepare the statement of retained earnings, for the year ended December 31, 2013. WILSON TRUCKING COMPANY Statement of Retained Earnings For Year Ended December 31, 2013 $ D