Answer:
Income Statment:
Trucking fees earned                 130,000
Depreciation expense—Trucks (23,500) 
Salaries expense                         (61,000)
Office supplies expense               (8,000)
 Repairs expense—Trucks        <u>  (12,000)  </u>
                   Net Income               25,500
Retained Earnings
Beginning       155,000
Net Income      25,500
Dividends     <u>  (20,000)  </u>
Ending            160,500
Balance Sheet:
Cash                             8,000    Accounts payable         12,000
Accounts receivable  17,500     Interest payable             4,000
Office supplies          <u>   3,000 </u>    Total current liabilities 16,000
Total Current Assets: 28,500    Long-term                     53,000
Trucks (net)               136,000   Total liabilities                69,000
Land                          <u> 85,000</u>    Common Stock             20,000
Total non-current     221,000    Retained Earnings      160,500
                                                    Total Equity                 180,500
Total Assets             249,500    Liabilities + Equity    249,500
Explanation:
For the income statement we list the revenue and then, we subtract all the expenses account.
Retained Earnings will be beginning + income - dividends. This value will go into the balance sheet.
For the balance sheet, we display assets into both categories:
current: who are going to be converted into cash within a year. 
and non-current like the truck and the land which are going to be in the company's book for more than a year before converting into cash.
Liabilities and equity will be in the other side and their sum should match the total assets.