Account Title Debit Credit Cash $ 6,000 Accounts receivable 29,500 Office supplies Trucks Accumulated depreciation-Trucks Land Accounts payable 7,343 186,000 $38,316 40,000 10,000 Interest payable Long-term notes payable 5,000 42,000 Common stock 68,833 Retained earnings 138,500 Dividends 43,000 Trucking fees earned 122,000 Depreciation expense-Trucks 24,714 Salaries expense 62,611 Office supplies expense 14,000 Repairs expense-Trucks 11,481 $424,649 $424,649 Totals Use the above adjusted trial balance to prepare Wilson Trucking Company's classified balance sheet as of December 31.