please use cell refernces.

\begin{tabular}{|c|c|c|c|} \hline 4 & A & B & C \\ \hline \multicolumn{4}{|l|}{34} \\ \hline 35 & \multicolumn{3}{|c|}{ MAPLE MOVING COMPANY } \\ \hline 36 & \multicolumn{3}{|c|}{ Adjusted Trial Balance } \\ \hline 37 & \multicolumn{3}{|c|}{ at December 31} \\ \hline 38 & Account Name & Debits & Credits \\ \hline 39 & Cash & & \\ \hline 40 & Accounts Receivable & & \\ \hline 41 & Supplies & & \\ \hline 42 & Trucks & & \\ \hline 43 & Accumulated Depreciation & & \\ \hline 44 & Accounts Payable & & \\ \hline 45 & Interest Payable & & \\ \hline 46 & Wages Payable & & \\ \hline 47 & Unearned Revenue & & \\ \hline 48 & Notes Payable & & \\ \hline 49 & Maple, Capital & & \\ \hline 50 & Maple, Withdrawals & & \\ \hline 51 & Service Revenue & & \\ \hline 52 & Wages Expense & & \\ \hline 53 & Supplies Expense & & \\ \hline 54 & Depreciation Expense & & \\ \hline 55 & Interest Expense & & \\ \hline 56 & Totals & & \\ \hline \end{tabular}