The following adjusted trial balance at December 31 of Wilson Trucking Company. Account Title Cash Accounts receivable Office supplies Trucks Land Accumulated depreciation-Trucks Accounts payable Debit $ 8,600 Credit 18,100 3,600 178,000 $ 36,600 91,000 13,800 Interest payable 4,600 Long-term notes payable 61,000 K. Wilson, Capital 176,000 K. Wilson, Withdrawals 20,600 Trucking revenue Depreciation expense-Trucks Salaries expense office supplies expense Repairs expense Totals $ 428,000 136,000 24,100 62,800 8,600 12,600 $ 428,000