What are the corrections ?

9 pints Required information [The following information applies to the questions displayed below.] The following adjusted trial balance at December 31 of Wilson Trucking Company. Account Title Debit Credit Cash $ 8,100 Accounts receivable 17,600 office supplies 3,100 Trucks 173,000 Accumulated depreciation-Trucks $ 36,100 Land 86,000 Accounts payable 12,300 Interest payable 4,100 Long-term notes payable 58,500 Common stock 30,500 Retained earnings 140,500 Dividends 20,100 Trucking revenue 131,000 Depreciation expense Trucks 23,600 Salaries expense 61,300 office supplies expense 8,100 12,100 Interest expense Totals $413,000 $ 413,000 Prepare Wilson Trucking Company's classified balance sheet as of December 31. The Retained Earnings account balance was $140,500 at December 31 of the prior year. Answer is complete but not entirely correct. WILSON TRUCKING COMPANY Balance Sheet December 31 Assets Current assets Cash $ 8,100 Accounts receivable 17,600 3,100 Office supplies Total current assets 28,800 Long-term liabilities Trucks Accumulated depreciation-Trucks 136,900 86,000 Land Total plant assets 222,900 Total assets $ 251,700 Current liabilities $ 12,300 4,100 $ 16,400 58,500 Accounts payable Interest payable Total current liabilities Long-term liabilities Long-term notes payable Total liabilities Common stock Dividends Retained earnings Total equity Total liabilities and equity Liabilities Equity 333 33 3*3 $ 173,000 36,100 $ $ 74,900 30,500 20,100 x 140,500 $ 191,100 $ 266,000