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 $7,956. b. Total amount of accrued interest expense at year-end is $8,000. c. Cost of unused supplies still available at year-end is $1,200. 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 $197,116 on December 31 of the prior year. \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{13}{|c|}{ DYLAN DELIVERY COMPANY } \\ \hline \multicolumn{13}{|c|}{ Work Sheet } \\ \hline \multicolumn{13}{|c|}{ For Year Ended December 31} \\ \hline \multirow{2}{*}{ Account Title } & \multicolumn{4}{|c|}{ Unadjusted Trial Balance } & \multicolumn{2}{|c|}{ Adjustments } & \multicolumn{2}{|c|}{ Adjusted Trial Balance } & \multicolumn{2}{|c|}{ Income Statement } & \multicolumn{2}{|c|}{BalanceSheetandStatementofOwnersEquity} \\ \hline & & Debit & & Credit & Debit & Credit & Debit & Credit & Debit & Credit & Debit & Credit \\ \hline Cash & $ & 14,500 & & & & & & & & & & \\ \hline Accounts receivable & & 15,000 & & & & & & & & & & \\ \hline Supplies & & 2,200 & & & & & & & & & & \\ \hline Trucks & & 250,000 & & & & & & & & & & \\ \hline Accumulated depreciation-Trucks & & & $ & 90,000 & & & & & & & & \\ \hline Land & & 140,000 & & & & & & & & & & \\ \hline Accounts payable & & & & 22,765 & & & & & & & & \\ \hline Interest payable & & & & 2,000 & & & & & & & & \\ \hline Long-term notes payable & & & & 70,000 & & & & & & & & \\ \hline S. Dylan, Capital & & & & 197,116 & & & & & & & & \\ \hline S. Dylan, Withdrawals & & 38,000 & & & & & & & & & & \\ \hline Delivery revenue & & & & 265,205 & & & & & & & & \\ \hline Depreciation expense-Trucks & & 50,000 & & & & & & & & & & \\ \hline Salaries expense & & 111,386 & & & & & & & & & & \\ \hline Supplies expense & & 18,000 & & & & & & & & & & \\ \hline Interest expense & & 2,000 & & & & & & & & & & \\ \hline Repairs expense & & 6,000 & & & & & & & & & & \\ \hline Totals & $ & 647,086 & $ & 647,086 & $ & $ & $ & 0 & 0 & 0 & 0 & 0 \\ \hline \multicolumn{13}{|l|}{ Net Income } \\ \hline Totals & & & & & & & & & 0 & 0 & 0 & 0 \\ \hline \end{tabular} 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 $7,956. b. Total amount of accrued interest expense at year-end is $8,000. c. Cost of unused supplies still available at year-end is $1,200. 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 $197,116 on December 31 of the prior year. \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{13}{|c|}{ DYLAN DELIVERY COMPANY } \\ \hline \multicolumn{13}{|c|}{ Work Sheet } \\ \hline \multicolumn{13}{|c|}{ For Year Ended December 31} \\ \hline \multirow{2}{*}{ Account Title } & \multicolumn{4}{|c|}{ Unadjusted Trial Balance } & \multicolumn{2}{|c|}{ Adjustments } & \multicolumn{2}{|c|}{ Adjusted Trial Balance } & \multicolumn{2}{|c|}{ Income Statement } & \multicolumn{2}{|c|}{BalanceSheetandStatementofOwnersEquity} \\ \hline & & Debit & & Credit & Debit & Credit & Debit & Credit & Debit & Credit & Debit & Credit \\ \hline Cash & $ & 14,500 & & & & & & & & & & \\ \hline Accounts receivable & & 15,000 & & & & & & & & & & \\ \hline Supplies & & 2,200 & & & & & & & & & & \\ \hline Trucks & & 250,000 & & & & & & & & & & \\ \hline Accumulated depreciation-Trucks & & & $ & 90,000 & & & & & & & & \\ \hline Land & & 140,000 & & & & & & & & & & \\ \hline Accounts payable & & & & 22,765 & & & & & & & & \\ \hline Interest payable & & & & 2,000 & & & & & & & & \\ \hline Long-term notes payable & & & & 70,000 & & & & & & & & \\ \hline S. Dylan, Capital & & & & 197,116 & & & & & & & & \\ \hline S. Dylan, Withdrawals & & 38,000 & & & & & & & & & & \\ \hline Delivery revenue & & & & 265,205 & & & & & & & & \\ \hline Depreciation expense-Trucks & & 50,000 & & & & & & & & & & \\ \hline Salaries expense & & 111,386 & & & & & & & & & & \\ \hline Supplies expense & & 18,000 & & & & & & & & & & \\ \hline Interest expense & & 2,000 & & & & & & & & & & \\ \hline Repairs expense & & 6,000 & & & & & & & & & & \\ \hline Totals & $ & 647,086 & $ & 647,086 & $ & $ & $ & 0 & 0 & 0 & 0 & 0 \\ \hline \multicolumn{13}{|l|}{ Net Income } \\ \hline Totals & & & & & & & & & 0 & 0 & 0 & 0 \\ \hline \end{tabular}