Account Title Debit Credit

Cash $ 6,300

Accounts receivable 27,000

Office supplies 7,975

Trucks 192,000

Accumulated depreciationTrucks $ 39,552

Land 44,000

Accounts payable 10,300

Interest payable 15,000

Long-term notes payable 60,000

K. Wilson, Capital 186,409

K. Wilson, Withdrawals 40,000

Trucking fees earned 126,000

Depreciation expenseTrucks 25,511

Salaries expense 68,005

Office supplies expense 14,000

Repairs expenseTrucks 12,470

Totals $ 437,261 $ 437,261

Use the above adjusted trial balance to prepare Wilson Trucking Companys classified balance sheet as of December 31.