Use the following adjusted trial balance of Wilson Trucking Company to prepare the (1) income statement Exercise 3-7 and (2) statement of retained earnings for the year ended December 31,2017. The Retained Earnings ac- count balance is $155,000 at December 31, 2016. Preparing financial statements P3 Account Title Debit Credit Cash Accounts receivable 8,000 .17,500 3,000 172,000 Trucks $ 36,000 Land. 85,000 12,000 4,000 53,000 20,000 155,000 Retained earnings ....o... 130,000 Salaries expense. Office supplies expense.. 61,000 8,000 12,000 Totals