6 Account Title Debit $ 5,700 10, 500 7,783 192, 000 Credit Cash Accounts receivable office supplies Trucks Accumulated depreciation-Trucks Land Accounts payable Interest payable Long-term notes payable Common stock Retained earnings Dividends Trucking fees earned Depreciation expense-Trucks Salaries expense office supplies expense Repairs expense-Trucks $39,552 10 40,000 9, 700 12,000 points 69, 000 -22, 725 137, 500 01:14:52 12,000 129, 000 25, 511 66, 364 2,000 12,169 $374,027 $374, 027 Totals Use the above adjusted trial balance to prepare Wilson Trucking Company's classified balance sheet as of Dece Identify the normal balance (debit or credit) for each of the following accounts. Normal Ending Balance a Accounts Receivable b. Salaries Expense c. Salaries Payable d. Sales e. Wages Expense f. Wages Payable g Office Supplies h. Building i. Dividends