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 $1,300.

Account Title 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 Net Income Totals Unadjusted Trial Balance 17,500 29,000 2,300 260,000 90,000 140.000 27,475 3,000 110,000 141,682 38,000 320,075 40,000 134,432 19,000 3,000 9,000 692,232 692,232 DYLAN DELIVERY COMPANY Work Sheet For Year Ended December 31, 2017 Balance Sheet and Statement Adjustments Adjusted Trial Balance Income Statement of owner's Equity 0 0 0