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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 Totals Debit Credit $ 6,500 26,000 6,700 176,000 $ 36,100 83,000 8,000 4,000 63,000 14,000 159,000 21,000 126,000 23,500 50,000 8,000 9,400 $410,100 $410,100 Use the above adjusted trial balance to prepare Wilson Trucking Company's classified balance sheet as of December 31