Exercise 3-12 Preparing a classified balance sheet LO C4 Account Title Debit Credit Cash $ 5,200 Accounts receivable 23,000 Office supplies 6,903 Trucks 155,000 Accumulated depreciationTrucks $ 31,930 Land 47,000 Accounts payable 9,200 Interest payable 11,000 Long-term notes payable 35,000 Common stock 32,000 Retained earnings 139,221 Dividends 44,000 Trucking fees earned 129,000 Depreciation expenseTrucks 20,595 Salaries expense 58,860 Office supplies expense 16,000 Repairs expenseTrucks 10,793 Totals $ 387,351 $ 387,351 Use the above adjusted trial balance to prepare Wilson Trucking Companys classified balance sheet as of December 31, 2013.