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.

a$.$ Unrecorded depreciation on the trucks at the end of the year is $$6,310.$

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

c$.$ Cost of unused supplies still available at year$-$end is $$900.$

$2$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 $$306,851$ on December $31$ of the prior year.