The following is the adjusted year-end trial balance at December 31, 2018, of Wilson Trucking Company.

Account Title	Debit			Credit
Cash	$	8,000
Accounts receivable		17,500
Office supplies		3,000
Trucks		172,000
Accumulated depreciationTrucks				$	36,000
Land		85,000
Accounts payable					12,000
Interest payable					4,000
Long-term notes payable					53,000
Common stock					20,000
Retained earnings, December 31, 2017					155,000
Dividends		20,000
Trucking fees earned					130,000
Depreciation expenseTrucks		23,500
Salaries expense		61,000
Office supplies expense		8,000
Repairs expenseTrucks		12,000
Totals	$	410,000		$	410,000

Required information Use the following information for the Exercises below. [The following information applies to the questions displayed below.] The following is the adjusted year-end trial balance at December 31, 2018, of Wilson Trucking Company. Credit Debit $ 8,000 17,500 3,000 172,000 $ 36,000 85,000 Account Title Cash Accounts receivable Office supplies Trucks Accumulated depreciation-Trucks Land Accounts payable Interest payable Long-term notes payable Common stock Retained earnings, December 31, 2017 Dividends Trucking fees earned Depreciation expense-Trucks Salaries expense Office supplies expense Repairs expense-Trucks Totals 12,000 4,000 53,000 20,000 155,000 20,000 130,000 23,500 61,000 8,000 12,000 $410,000 $410,000 Required information Prepare its balance sheet as of December 31, 2018. (Amounts to be deducted should be indicated by a minus sign.) WILSON TRUCKING COMPANY Balance Sheet December 31, 2018 Assets Required information