Credit Debit $ 4,000 25,000 6,200 167,000 $ 34,200 88,000 Account Title Cash Accounts receivable Office supplies Trucks Accumulated depreciation-Trucks Land Accounts payable Interest payable Long-term notes payable Common stock Retained earnings Dividends Trucking fees earned Depreciation expense-Trucks Salaries expense Office supplies expense Repairs expense-Trucks 9,000 5,000 63,000 13,000 142,800 22,000 132,000 22,200 46,800 9,000 8,800 Totals $399,000 $399,000 Use the above adjusted trial balance to prepare Wilson Trucking Company's classified balance sheet as of December 31