The following adjusted year-end trial balance at December 31 of Wilson Trucking Company. Cash Account Title Accounts receivable Office supplies Debit $ 8,000 Credit 17,500 3,000 Trucks Accumulated depreciation-Trucks Land Accounts payable 172,000 $ 36,000 85,000 12,000 Interest payable Long-term notes payable 4,000 58,000 Common stock 15,000 Retained earnings 155,000 Dividends 20,000 Trucking revenue 130,000 Depreciation expense-Trucks 23,500 Salaries expense 61,000 Office supplies expense 8,000 Repairs expense-Trucks 12,000 Totals $410,000 $410,000