Cash Account Title Debit Credit $ 8,600 Accounts receivable Office supplies Trucks Accumulated depreciation-Trucks Land Accounts payable 18,500 7,645 177,000 $ 36,462 44,000 12,600 Interest payable Long-term notes payable 16,000 60,000 Common stock 3,846 Retained earnings 136,500 Dividends 13,000 Trucking fees earned 122,000 Depreciation expense-Trucks 23,518 Salaries expense 65,191 Office supplies expense 18,000 Repairs expense-Trucks 11,954 Totals $387,408 $387,408 Use the above adjusted trial balance to prepare Wilson Trucking Company's classified balance sheet as of December 31. Total equity WILSON TRUCKING COMPANY Balance Sheet December 31 Assets Liabilities Equity 0 0