The following unadjusted trial balance contains the accounts and balances of Santaga Delivery Company as of December 31, 2011.

1. Use the following information about the company's adjustments to complete a 10-column work sheet for Santaga.

a. Unrecorded depreciation on the trucks at the end of the year is $16,000.

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 $500.

2. Prepare the year-end closing entries for Santaga, and determine the retained earnings to be reported on its year-end balance sheet.

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Account Title Deblt Credlt 2 Cash $ 15,000 Accounts receivable 4 Office supplies 33,000 340,000 150,000 4,000 Trucks 6Accumulated depreciation- Trucks 7 Land $112,000 Accounts payable g Interest payable 10 Long-term notes payable 11 Common stock 12 Retained earnings 13 Dividends 14 Delivery fees earned 15 Depreciation expense Trucks 16 Salaries expense 17 Office supplies expense 18 Interest expense 19 Repairs expense Trucks 20 Totals 23,550 6,000 104,000 100,000 172,770 38,000 274,350 48,000 128,670 14,000 6,000 16,000 $792,670 $792,670 Sheet