Exercise 3-9 Preparing a classified balance sheet LO C3 Account Title Cash Debit $ 8,000 Credit Accounts receivable Office supplies Trucks Accumulated depreciation-Trucks Land 17,500 3,000 172,000 Accounts payable $ 36,000 85,000 12,000 Interest payable Long-term notes payable 4,000 53,000 Common stock 20,000 Retained earnings 155,000 Dividends 20,000 Trucking fees earned 130,000 Depreciation expense-Trucks 23,500 Salaries expense 61,000 Office supplies expense 8,000 Repairs expense-Trucks 12,000 Totals $410,000 $410,000 Use the above adjusted trial balance to prepare Wilson Trucking Company's classified balance sheet as of December 31, 2017. WILSON TRUCKING COMPANY Balance Sheet December 31, 2017 Assets