The following adjusted year$-$end trial balance at December $31$ of Wilson Trucking Company.

$\backslash$table$[[$Account Title,Debit,Credit$],[$Cash$,$$$8,0,],[$Accounts receivable,$17,500,],[$office supplies,$3,000,],[$Trucks$,172,000,],[$Accumulated depreciation$-$Trucks,,$$36,000$