$\backslash$table$[[$Account Title,Debit,Credit$],[$Cash$,$$$7,200,],[$Accounts receivable,$16,500,],[$Office supplies,$2,000,],[$Trucks$,153,000,],[$Accumulated depreciation$-$Trucks,,$],[$Land$,75,000,],[$Accounts payable,,$11,200],[$Interest payable,$3,000,],[$Long$-$term notes payable,$68,000,],[$Common stock,,$601],[$Retained earnings,$190,000,],[$Dividends$,,],[$Trucking revenue,$20,329,],[$Depreciation expense$-$Trucks,$51,121,],[$Salaries expense,$5,995,],[$Office supplies expense,$9,374,],[$Interest expense,$$359,519,$$$359,519$