$\backslash$table$[[$Account Title,Debit,Credit$],[$Cash$,$$$8,000,],[$Accounts receivable,$17,500,],[$Office supplies,$3,000,],[$Trucks$,172,000,],[$Accumulated depreciation$-$Trucks,,$36,000],[$Land$,85,000,],[$Accounts payable,,$12,000],[$Interest payable,$4,000,],[$Long$-$term notes payable,$58,000,],[$Common stock,,$30,000],[$Retained earnings,,$140,000],[$Dividends$,20,000,130,000],[$Trucking revenue,$2,500,],[$Depreciation expense$-$Trucks,$61,000,],[$Salaries expense,$8,000,],[$Office supplies expense,$12,000,],[$Interest expense,$$410,000,$$$410,000$