The following unadjusted trial balance contains the accounts and balances of Dylan Delivery Company as of December 31. 1. Use the following information about the companys adjustments to complete a 10-column work sheet.

1. Unrecorded depreciation on the trucks at the end of the year is $40,000.
2. Total amount of accrued interest expense at year-end is $6,000.
3. Cost of unused supplies still available at year-end is $2,000.

2a. Prepare the year-end closing entries for Dylan Delivery Company as of December 31. 2b. Determine the capital amount to be reported on its year-end balance sheet. Note: The S. Dylan, Capital account balance was $307,000 on December 31 of the prior year.