The following is the adjusted trial balance of Wilson Trucking Company. Account Title Debit Credit Cash $ 10,000 Accounts receivable 16,500 Office supplies 2,000 Trucks 172,000 Accumulated depreciationTrucks $ 35,432 Land 75,000 Accounts payable 14,000 Interest payable 3,000 Long-term notes payable 52,000 Common stock 19,000 Retained earnings 147,967 Dividends 19,000 Trucking fees earned 119,000 Depreciation expenseTrucks 22,854 Salaries expense 55,811 Office supplies expense 7,000 Repairs expenseTrucks 10,234 Totals $ 390,399 $ 390,399 The Retained Earnings account balance is $147,967 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.