Bailey Delivery Company, Incorporated, was organized in $2021$ in Wisconsin. The following transactions occurred during the year:

Received cash from investors in exchange for $13,000$ shares of stock $($par value of $$1\mathrm{.}00$ per share$)$ with a market value of $$8$ per share.

Purchased land in Wisconsin for $$23,000,$ signing a one$-$year note $($ignore interest$).$

Bought two used delivery trucks for operating purposes at the start of the year at a cost of $$11,000$ each; paid $$2,000$ cash and signed a note due in three years for the rest $($ignore interest$).$

Paid $$1,900$ cash to a truck repair shop for a new motor for one of the trucks. $($Increase the account you used to record the purchase of the trucks because the productive life of the truck has been improved$)$

Sold one$-$fourth of the land for $$5,750$ to Pablo Development Corporation, which signed a six$-$month note.

Stockholder Helen Bailey paid $$29,400$ cash for a vacant lot $($land$)$ in Canada for her personal use.

$2.$ Prepare a trial balance at December $31,2021.$