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Account Title Debit Credit Cash 8,900 12,500 Accounts receivable Office supplies 7,095 Trucks 155,000 Accumulated depreciation-Trucks $ 31,930 Land 46,000 Accounts payable 12,900 Interest payable

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Account Title Debit Credit Cash 8,900 12,500 Accounts receivable Office supplies 7,095 Trucks 155,000 Accumulated depreciation-Trucks $ 31,930 Land 46,000 Accounts payable 12,900 Interest payable Long-term notes payable K. Wilson, Capital 4,000 32,000 176,855 K. Wilson, withdrawals 47,000 Trucking fees earned 122,000 Depreciation expense-Trucks Salaries expense Office supplies expense Repairs expense-Trucks 20,595 60,501 11,000 11,094 $ 379,685 $ 379,685 Totals Use the above adjusted trial balance to prepare Wilson Trucking Company's classified balance sheet as of December 31, 2017 WILSON TRUCKING COMPANY Balance Sheet December 31, 2017 Assets Drov 7 f 7 WILSON TRUCKING COMPANY Balance Sheet December 31, 2017 Assets Liabilities Liabilities Equity

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