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Credit Debit $ 6,000 10,500 6,050 158,000 $ 32,548 47,000 Account Title Cash Accounts receivable Office supplies Trucks Accumulated depreciation-Trucks Land Accounts payable Interest payable

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Credit Debit $ 6,000 10,500 6,050 158,000 $ 32,548 47,000 Account Title Cash Accounts receivable Office supplies Trucks Accumulated depreciation-Trucks Land Accounts payable Interest payable Long-term notes payable K. Wilson, Capital K. Wilson, Withdrawals Trucking fees earned Depreciation expense-Trucks Salaries expense office supplies expense Repairs expense-Trucks Totals 10,000 17,000 61,000 99,045 18,000 126,000 20,993 51,590 18,000 19,460 $345,593 $345,593 Balance Shee December 31 Assets Liabilities Equity

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