Account Title Debit Credit Cash $ 9,700 Accounts receivable 18,000 Office supplies 8,140 Trucks 192,000 Accumulated depreciation-Trucks $ 39,552 Land 40,000 Accounts payable. 13,700 Interest payable 11,000 Long-term notes payable 34,000 Common stock 69,239 Retained earnings 138,000 Dividends 43,000 Trucking fees earned 129,000 Depreciation expense-Trucks 25,511 Salaries expense 69,412 Office supplies expense 16,000 Repairs expense-Trucks 12,728 Totals $434,491 $434,491