Cash Account Title Debit Credit $ 8,600 18,100 Accounts receivable Office supplies Trucks Accumulated depreciation-Trucks Land 3,600 178,000 $ 36,600 91,000 13,800 Accounts payable Interest payable 4,600 Long-term notes payable 61,000 K. Wilson, Capital 176,000 K. Wilson, Withdrawals 20,600 Trucking revenue Depreciation expense-Trucks Salaries expense Office supplies expense Interest expense Totals 12,600 $ 428,000 $ 428,000 136,000 24,100 62,800 8,600 1 Prepare the entry to close the revenue account(s). 2 Prepare the entry to close the expense account(s). 3 Prepare the entry to close income summary. 4 Prepare the entry to close the Withdrawal account