The following unadjusted trial balance contains the accounts and balances of Dylan Delivery Company as of December $31.$a$.$ Unrecorded depreciation on the trucks at the end of the year is $$7,682.$b$.$ The total amount of accrued interest expense at year$-$end is $$8,000.$c$.$ The cost of unused office supplies still available at year$-$end is $$500\mathrm{.}1.$ Use the above information about the company's adjustments to complete a $10-$column work sheet$\mathrm{.}2$a$.$ Prepare the year$-$end closing entries for Dylan Delivery Company as of December $31\mathrm{.}2$b$.$ Determine the capital amount to be reported on the December $31,$ balance sheet. Note: S$.$ Dylan, Capital was $$242,005$ on December $31$ of the prior year.