Please help with the third adjusting entry debit and credit. I am not sure what number it should be.

Required Information Use the following Information for the Exercises below. (Algo) The following information applies to the questions displayed below] The following sd usted trial balance st December 31 of Wilson Trucking Company Account Title Debit Credit $ 8,700 Accounts receivable 18.20 Office supplies 3,700 Trucks 179,800 Accumulated depreciation-Trucks $ 35,00 Land 92,00 Accounts payable 14,100 Interest payable 4,70 Long term ots payable 61,50 Common stock 33,500 Rutained carnings 143,500 Dividends 22,700 Trucking revenue 137, Depreciation expense Trucks 24,20 Salaries experts 63.100 Office supplies expense R200 Interest expense 12,200 Totals $431, $ 431, Exercise 3-23 (Algo) Preparing closing entries LO PG Prepare the closing entries for the year ended December 32 The Retained Esmings account balance was $143.500 at December 31 of the prior year Answer is complete but not entirely correct. No Date General Journal Credit Debit 137.000 1 December 31 Trucking revenue Income summary 137.000 2 December 31 108.700 Income Summary Depreciation expense Trucks Salarios exponse Ofice Supplies exponse Interest expense 24200 53.100 |el|e|e| |e|e|e|e|e| |e|e 8.700 12.700 3 December 31 294600 Income summary Rotanad amings 151, 1003 4 December 31 Rated canings 20.700