Account Title Cash Accounts receivable Office supplies Debit $ 4,500 28,500 Credit 6,500 Trucks Accumulated depreciation-Trucks Land 176,000 $ 36,100 80,000 Accounts payable 8,000 Interest payable 3,000 Long-term notes payable 57,000 Common stock 14,000 Retained earnings 162,300 Dividends 22,000 Trucking fees earned 126,000 Depreciation expense-Trucks 23,500 Salaries expense 49,100 Office supplies expense 7,000 Repairs expense-Trucks 9,300 Totals $406,400 $406,400 Use the above adjusted trial balance to prepare Wilson Trucking Company's classified balance sheet as of December 31. WILSON TRUCKING COMPANY Balance Sheet December 31 Assets Liabilities 0