unadjusted trial balance

Question
The following unadjusted trial balance contains the accounts and balances of Dylan Delivery Company as of December 31,2017.
Unadjusted Trial Balance
Account Title Debit Credit
Cash $16,000
Accounts receivable 34,000
Office supplies 5,000
Trucks 350,000
Accumulated depreciation – Trucks $80,000
Land 160,000
Accounts Payable 24,000
Interest payable 5,000
Long-term notes payable 100,000
S. Dylan, Capital 307,000
S. Dylan, Withdrawals 34,000
Delivery fees earned 263,000
Depreciation expense – Truck 40,000
Salaries expense 110,000
Office supplies expense 15,000
Interest expense 5,000
Repairs expense – Trucks 10,000
Totals $779,000 $779,000
Use the following information about the company’s adjustments to complete a 10-column work sheet.( I find it easier to write the adjusting journal entries first.)
a:  Unrecorded depreciation on the trucks at the end of the year is $40,000. (Don’t forget the description for each entry.)
b:  The total amount of accrued interest expense at year-end is $6,000.
c:  The cost of unused office supplies still available at year-end is $2,000.
Debit Credit
a: Depreciation Expense-Truck………………………
      Accumulated Depreciation -Truck………..
b: Interest Expense………………………………………..
      Interest Payable……………………………………
c: Office supplies expense…………………………….
      Office supplies……………………………………..
DYLAN DELIVERY COMPANY
Work Sheet
For Year Ended December 31, 2017
Balance Sheet & Statement of Owner’s Equity
Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement
Account Title Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Cash $16,000 16,000 16000 16,000
Accounts receivable 34,000 34,000 34000 34,000
Office supplies 5,000 3000 2000 3,000 2000 3000 2000 3,000 2000
Trucks 350,000 350,000 350000 350,000
Accumulated depreciation – Trucks $80,000 80000 40000 40000 40,000 40000 40000 40000 40,000
Land 160,000 160,000 160000 160,000
Accounts Payable 24,000 24,000 24000 24,000
Interest payable 5,000 1000 6,000 6000 6,000
Long-term notes payable 100,000 100,000 100000 100,000
S. Dylan, Capital 307,000 307,000 307000 370,000
S. Dylan, Withdrawals 34,000 34,000 34000 34,000
Delivery fees earned 263,000 263,000 263,000 263000
Depreciation expense – Truck 40,000 40000
Salaries expense 110,000 110,000 110,000 110000
Office supplies expense 15,000 15,000 15,000 15000
Interest expense 5,000 5,000 5,000 5000
Repairs expense – Trucks 10,000 10,000 10,000 10000
Totals $779,000 $779,000 11,000 11,000
Net Income
Totals
Prepare the year-end closing entries for this company and determine the capital amount to be reported on its year-end balance sheet.
Debit Credit
Delivery Fees Earned………………………………..
      Income Summary………………………………..
Income Summary……………………………………..
      Depreciation Expense-Trucks………………
      Salaries Expense…………………………………
      Office Supplies Expense………………………
      Interest Expense…………………………………
      Repairs Expense – Trucks…………………….
Income Summary……………………………………..
      S. Dylan, Capital………………………………….
S. Dylan, Capital……………………………………….
      S. Dylan, Withdrawals…………………………
S. Dylan, Capital on the balance sheet
Beginning Balance………………………………………
Add:     Net income…………………………………….
Less:     Withdrawals…………………………………..
Ending balance…………………………………………..
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