the following adjusted trial balance at december 31 of wilson trucking company. account title debit credit cash $ 8,000 accounts receivable 17,500 office supplies 3,000 trucks 172,000 accumulated depreciation—trucks $ 36,000 land 85,000 accounts payable 12,000 interest payable 4,000 long-term notes payable 58,000 common stock 30,000 retained earnings 140,000 dividends 20,000 trucking revenue 130,000 depreciation expense—trucks 23,500 salaries expense 61,000 office supplies expense 8,000 interest expense 12,000 totals $ 410,000 $ 410,000