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Account Title Debit Credit Cash $ 6,800 Accounts receivable 14,000 Office supplies 7,233 Trucks 196,000 Accumulated depreciationTrucks $ 40,376 Land 50,000 Accounts payable 10,800 Interest

Account Title Debit Credit Cash $ 6,800 Accounts receivable 14,000 Office supplies 7,233 Trucks 196,000 Accumulated depreciationTrucks $ 40,376 Land 50,000 Accounts payable 10,800 Interest payable 4,000 Long-term notes payable 35,000 K. Wilson, Capital 204,883 K. Wilson, Withdrawals 29,000 Trucking fees earned 126,000 Depreciation expenseTrucks 26,043 Salaries expense 61,674 Office supplies expense 19,000 Repairs expenseTrucks 11,309 Totals $ 421,059 $ 421,059

Use the above adjusted trial balance to prepare Wilson Trucking Companys classified balance sheet as of December 31, 2015.

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