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 company$$s adjustments to complete a $10-$column work sheet.

Unrecorded depreciation on the trucks at the end of the year is $$5,761.$

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

Cost of unused supplies still available at year$-$end is $$1,400.$

$2$a$.$ Prepare the year$-$end closing entries for Dylan Delivery Company as of December $31.$

$2$b$.$ Determine the capital amount to be reported on its year$-$end balance sheet. Note: The S$.$ Dylan, Capital account balance was $$252,029$ on December $31$ of the prior year.

$1$Record the entry to close revenue accounts.

$2$Record the entry to close expense accounts.

$3$Record the entry to close income summary account.

$4$Record the entry to close the withdrawals account.

Determine the capital amount to be reported on its year$-$end balance sheet. Note: The S$.$ Dylan, Capital account balance was $$252,029$ on December $31$ of the prior year.

S$.$ Dylan, Capital