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

1. Unrecorded depreciation on the trucks at the end of the year is $5,761.
2. The total amount of accrued interest expense at year-end is $8,000.
3. The cost of unused office supplies still available at year-end is $1,900.

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.

Record the entry to close revenue accounts.

Record the entry to close expense accounts.

Record the entry to close income summary account.

Record the entry to close income summary account. 2b. Determine the capital amount to be reported on the December 31, balance sheet. Note: S. Dylan, Capital was $241,529 on December 31 of the prior year.

Rey 1 Rey ZA Rey 21 Use the above information about the company's adjustments to complete a 10-column work sheet. DYLAN DELIVERY COMPANY Work Sheet For Year Ended December 31 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance Sheet and Statement of Owner's Equity Account Title Cr Dr Cr Cr Dr Cr Dr Cr Cash $ Dr 10,500 15,000 2,900 270,000 Dr 10,500 15,000 1,900 270,000 $ 1,000 $ 50,000 5,761 $ 55,761 140,000 1,400 16,485 4,000 120,000 4,000 16,4851 8,000 120,000 241,529 241,529 Accounts receivable Office supplies Trucks Accumulated depreciationTrucks 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 36,000 36.000 192,045 192,045 $ 5,761 40.000 80.659 1,000 4,000 15,000 4,000 10,000 $ 624,059 45,761 80,659 16,000 8,000 10,000 10,761 $ 495,220 $ 624.059 $ 10.761 $ $ 633,820 0 0 0 0 $ 0 $ 0 $ 0 0