Cash Account Title Debit Credit $ 7,700 26,500 Accounts receivable Office supplies Trucks Accumulated depreciation-Trucks Land Accounts payable 7,150 184,000 $ 37,904 50,000 11,700 Interest payable Long-term notes payable 5,000 66,000 Common stock 39,344 Retained earnings 137,000 Dividends 36,000 Trucking fees earned 130,000 Depreciation expense-Trucks 24,448 Salaries expense 60,970 Office supplies expense 19,000 Repairs expense-Trucks 11,180 Totals $426,948 $426,948 Use the above adjusted trial balance to prepare Wilson Trucking Company's classified balance sheet as of December 31. WILSON TRUCKING COMPANY Balance Sheet December 31 Assets