The following adjusted year-end trial balance at December 31 of Wilson Trucking Company. Cash Account Title Accounts receivable Office supplies Trucks Accumulated depreciation-Trucks Land Debit $ 8,700 Credit 16,500 2,000 155,000 $ 31,930 75,000 12,700 Accounts payable Interest payable Long-term notes payable 3,000 52,000 Common stock 5,305 Retained earnings 137,000 Dividends 19,000 Trucking fees earned 148,000 Depreciation expense-Trucks 20,595 Salaries expense 69,412 Office supplies expense Repairs expense-Trucks Totals $389,935 $389,935 11,000 12,728