The following unadjusted trial balance contains the accounts and balances of Dylan Delivery Company as of December 31, 2017.

Unrecorded depreciation on the trucks at the end of the year is $9,602.

The total amount of accrued interest expense at year-end is $8,000.

The cost of unused office supplies still available at year-end is $900.

1. Use the above information about the companys adjustments to complete a 10-column work sheet. 2a. Prepare the year-end closing entries for Dylan Delivery Company as of December 31, 2017. 2b. Determine the capital amount to be reported on the December 31, 2017 balance sheet.

DYLAN DELIVERY COMPANY Work Sheet For Year Ended December 31, 2017 Balance Sheet and Statement of Owner's Equity Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement Account Title Dr Cr Cr Cash Accounts receivable Office supplies Trucks Accumulated depreciation Trucks Land Accounts payable Interest payable Long-term notes payable S. Dylan, Capital S. Dylan, Withdrawals Delivery fees earned Depreciation expense-Trucks Salaries expense Office supplies expense Interest expense Repairs expense-Trucks Totals Net Income Totals S 17,500 17,000 1,900 310,000 $ 100,000 150,000 27,475 2,000 100,000 187,282 35,000 320,075 50,000 134,432 13,000 2,000 6,000 S 736,832 $ 736,832