The following unadjusted trial balance contains the accounts and balances of Dylan Delivery Company as of December 31, 2017. Unrecorded depreciation on the trucks at the end of the year is $6,584. The total amount of accrued interest expense at year-end is $8,000. The cost of unused office supplies still available at year-end is $1,300. 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, 2017. 2b. Determine the capital amount to be reported on the December 31, 2017 balance sheet.

Work Sheet For Year Ended December 31, 2017 Unadjusted Trial Balance Balance Sheet and Statement of Owner's Equity Adjustments Adjusted Trial Balance Income Statement Account Title $ 12,000 17,000 2,300 240,000 $ 12,000 17,000 Cash 12,000 Accounts receivable 17,000 Office supplies Trucks Accumulated depreciation- Trucks Land 240,000 240,000 $100,000 6,584 $106,584 $ 106,584 120,000 120,000 120,000 18,840 3,000 120,000 134,162 18,840 18,840 11,000 120,000 134,162 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 Irucks Totals Net Income Totals 120,000 134,162 39,000 39,000 39,000 219,480 219,480 $219,480 $ 6,584 50,000 92,182 14,000 3,000 6,000 92,182 92,182 6,000 6,000 595,482 $ 595,482$ 6,584$ 6,584 $526,182 599,066 98,182 219,480 428,000 390,586 $ 98,182 $219,480 S 428,000 390,586