Exercise $4-7(Algo)$ Preparing a work sheet and recording closing entries $LOP1,P2$

The following unadjusted trial balance contains the accounts and balances $of$ Dylan Delivery Company $asof$ December $31.$

$1.$ Use the following information about the company$s$ adjustments $to$ complete $a10-$column work sheet.

Unrecorded depreciation $on$ the trucks $at$ the end $of$ the year $is$ $$8,779.$

Total amount $of$ accrued interest expense $at$ year$-$end $is$ $$8,000.$

Cost $of$ unused supplies still available $at$ year$-$end $is$ $$1,000.$

$2a.$ Prepare the year$-$end closing entries for Dylan Delivery Company $asof$ December $31.$

$2b.$ Determine the capital amount $tobe$ reported $on$ its year$-$end balance sheet. Note: The $S.$ Dylan, Capital account balance was $$170,649on$ December $31of$ the prior year.