\begin{tabular}{lrr} Account Title & \multicolumn{1}{c}{ Debit } & Credit \\ Cash & $10,000 & \\ Accounts receivable & 19,500 & \\ Office supplies & 5,000 & \\ Trucks & 192,000 & \\ Accumulated depreciation-Trucks & & $38,000 \\ Land & 105,000 & \\ Accounts payable & & 18,000 \\ Interest payable & & 6,000 \\ Long-term notes payable & & 68,000 \\ Common stock & & 40,000 \\ Retained earnings & 22,000 & 150,000 \\ Dividends & & 150,000 \\ Trucking revenue & 25,500 & \\ Depreciation expense-Trucks & 67,000 & \\ Salaries expense & 10,000 & \\ Office supplies expense & 14,000 & \\ Interest expense & $470,000 & $470,000 \\ Totals & & \\ \hline \end{tabular} WILSON TRUCKING COMPANY Balance Sheet December 31 Assets Current assets