Account TitleDebit credit $ 8, 700 21,000 Cash Accounts receivable Office supplies Trucks Accumulated 7,673 . 152,000 31,312 041 depreciation-Trucks 47, 000 Land Accounts payable Interest payable Long-term notes payable K. Wilson, Capital K. Wilson, Withdrawals Trucking fees earned Depreciation expense Trucks 20, 196 Salaries expense office supplies expense Repairs expenseTrucks Totals 12,700 13,000 41,000 153, 979 34,000 126, 000 65, 425 10, 000 11,997 $377, 991 $377, 991