The following adjusted trial balance at December 31 of Wilson Trucking Company. Account Title Cash Debit $ 9,600 Credit Accounts receivable 19,100 Office supplies Trucks 4,600 188,000 Accumulated depreciation-Trucks $ 37,600 Land 101,000 Accounts payable 16,800 Interest payable 5,600 Long-term notes payable 66,000 Common stock 38,000 Retained earnings 148,000 Dividends 21,600 Trucking revenue 146,000 Depreciation expense-Trucks Salaries expense Office supplies expense Interest expense Totals 13,600 $ 458,000 25,100 65,800 9,600 $ 458,000