Use the following information for the Exercises below. (Static) [The following information applies to the questions displayed below.] The following adjusted trial balance at December 31 of Wilson Trucking Company. Account Title Cash Accounts receivable Office supplies Trucks Land Debit $ 8,000 17,500 3,000 Credit 172,000 Accumulated depreciation-Trucks $ 36,000 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 ces 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