The following is the adjusted trial balance of Wilson Trucking Company. Account Title 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-Trucks Salaries expense Office supplies expense Repairs expense-Trucks Totals Debit Credit $ 5,800 16,500 2,000 186,000 $ 38, 316 75,000 9,800 3,000 52,000 169,593 19,000 149,000 24,714 69,881 10,000 12,814 $ 421,709 $ 421,709 The K. Wilson, Capital account balance is $169,593 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