The following is the adjusted trial balance of Wilson Trucking Company. Account Title Debit Credit Cash $ 8,800 Accounts receivable 16,500 Office supplies 2,000 Trucks 192,000 Accumulated depreciationTrucks $ 39,552 Land 75,000 Accounts payable 12,800 Interest payable 3,000 Long-term notes payable 52,000 Common stock 17,000 Retained earnings 158,659 Dividends 19,000 Trucking fees earned 140,000 Depreciation expenseTrucks 25,511 Salaries expense 65,660 Office supplies expense 6,500 Repairs expenseTrucks 12,040 Totals $ 423,011 $ 423,011 The Retained Earnings account balance is $158,659 at December 31, 2016. (1) Prepare the income statement for the year ended December 31, 2017. (2) Prepare the statement of retained earnings for the year ended December 31, 2017.