The following unadjusted trial balance contains the accounts and balances of Dylan Delivery Company as of December 31, 2013. There were no investments by the owner in the current year.

a.	Unrecorded depreciation on the trucks at the end of the year is $8,505.
b.	The total amount of accrued interest expense at year-end is $8,000.
c.	The cost of unused office supplies still available at the year-end is $1,700.

1.

Use the above information about the companys adjustments to complete a 10-column work sheet.

2-1

Prepare the year-end closing entries for Dylan Delivery Company as of December 31

2013.

2-2	Determine the capital amount to be reported on the December 31, 2013 balance sheet.

Unadjusted Trial Balance 15,500 28,000 2,700 290,000 70,000 140,000 24,335 2,000 140,000 172,438 40,000 283,495 30,000 119,068 16,000 2,000 9,000 S 692,268 S 692,268 Unadjusted Trial Balance 15,500 28,000 2,700 290,000 70,000 140,000 24,335 2,000 140,000 172,438 40,000 283,495 30,000 119,068 16,000 2,000 9,000 S 692,268 S 692,268