The following unadjusted trial balance contains the accounts and balances of Dylan Delivery Company as of December 31, 2015.

a.	Unrecorded depreciation on the trucks at the end of the year is $40,000.
b.	The total amount of accrued interest expense at year-end is $6,000.
c.	The cost of unused office supplies still available at year-end is $2,000.

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

DYLAN DELIVERY COMPANY
Work Sheet
For Year Ended December 31, 2015
	Unadjusted Trial Balance		Adjustments		Adjusted Trial Balance		Income Statement		Balance Sheet and Statement of Owners Equity
Account Title	Dr	Cr	Dr	Cr	Dr	Cr	Dr	Cr	Dr	Cr
Cash	$16,000
Accounts receivable	34,000
Office supplies	5,000
Trucks	350,000
Accumulated depreciationTrucks		$80,000
Land	160,000
Accounts payable		24,000
Interest payable		5,000
Long-term notes payable		100,000
S. Dylan, Capital		307,000
S. Dylan, Withdrawals	34,000
Delivery fees earned		263,000
Depreciation expenseTrucks	40,000
Salaries expense	110,000
Office supplies expense	15,000
Interest expense	5,000
Repairs expenseTrucks	10,000
Totals	$779,000	$779,000					0
Net Income
Totals							$0

-1	Prepare the year-end closing entries for Dylan Delivery Company as of December 31, 2015,

	Date	General Journal	Debit	Credit

Determine the capital amount to be reported on the December 31, 2015 balance sheet.