(The following The following adjusted year-end trial balance at December 31 of Wilson Truckin Account Title Cash Accounts receivable Office supplies Trucks Accumulated depreciation-Trucks Land Accounts payable Interest payable Long-term notes payable Common stock Retained earnings Dividends Trucking revenue Depreciation expense-Trucks Salaries expense Office supplies expense Repairs expense-Trucks Totals Debit Credit $ 8,300 16,500 2,000 194,000 $ 39,964 75,000 12,300 3,000 52,000 50,803 139,500 19,000 118,000 25,777 55,342 9,500 10,148 $415,567 $415,567 (The following The following adjusted year-end trial balance at December 31 of Wilson Truckin Account Title Cash Accounts receivable Office supplies Trucks Accumulated depreciation-Trucks Land Accounts payable Interest payable Long-term notes payable Common stock Retained earnings Dividends Trucking revenue Depreciation expense-Trucks Salaries expense Office supplies expense Repairs expense-Trucks Totals Debit Credit $ 8,300 16,500 2,000 194,000 $ 39,964 75,000 12,300 3,000 52,000 50,803 139,500 19,000 118,000 25,777 55,342 9,500 10,148 $415,567 $415,567