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Account Title Debit Credit Cash $ 8, 000 Accounts receivable 17 , 500 Office supplies 3,000 Trucks 172, 000 Accumulated depreciation-Trucks $ 36, 000 Land 85, 000 Accounts payable 12, 000 Interest payable 4, 000 Long-term notes payable 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