Account Title Debit Credit Cash $7,200 Accounts receivable 29,500 Office supplies 6,188 Trucks 178,000 Accumulated depreciation—Trucks $36,668 Land 44,000 Accounts payable 11,200 Interest payable 13,000 Long-term notes payable 63,000 Common stock 11,391 Retained earnings 138,500 Dividends 11,000 Trucking fees earned 129,000 Depreciation expense—Trucks 23,651 Salaries expense 52,763 Office supplies expense 18,000 Repairs expense—Trucks 9,675 Totals $379,977 $379,977 Use the above adjusted trial balance to prepare Wilson Trucking Company’s classified balance sheet as of December 31.