Account Title Debit Credit Cash $9,100
Accounts receivable 13,000
Office supplies 6,600
Trucks 165,000
Accumulated depreciation—Trucks $33,990
Land 41,000
Accounts payable 13,100
Interest payable 1,000
Long-term notes payable 67,000 K
Common Stock 35,000
Retined earnings 128.194
Dividends 22.000
Trucking fees earned 124,000
Depreciation expense
Trucks 26,574
Salaries expense 52,528
Office supplies expense 20,000
Repairs expense Trucks 9,632
Totals $401,194 $401,194

there is a mistake in the trial balance sheet:

Cash                                                       9,100

Accounts receivable                          13,000

Office supplies                                    6,600

Trucks                                               165,000

Accumulated depreciation—Trucks                             33,990

Land                                                   41,000

Accounts payable                                                            13,100

Interest payable                                                                1,000

Long-term notes payable                                              67,000

Common Stock                                                              35,000

Retained earnings                                                         128,194

Dividends                                         22.000

Trucking fees earned                                                  124,000

Depreciation expense  Trucks         26,574

Salaries expense                              52,528

Office supplies expense                 20,000

Repairs expense Trucks                   9,632                                    

TOTALS                                            365,434              402,284

unaccounted difference                   36,850

adjusted totals                                 402,284              402,284

           Wilson Trucking Company

                       Balance Sheet

    For the Year  Ended in December 31, 2012

Assets:

Current assets:

Non-current assets:

Total assets $200,710 + unaccounted difference $36,850 = $237,560

Liabilities and stockholders' equity:

Current liabilities:

Long term liabilities:

Total liabilities $81,100

Stockholders' equity:

Total stockholders' equity $156,460

Total liabilities and stockholders' equity $237,560

Explanation:

Trucking fees earned 124,000

Depreciation expense  Trucks -26,574

Salaries expense -52,528

Office supplies expense -20,000

Repairs expense Trucks -9,632

net income = $15,266

retained earnings = net income - dividends + precious RE balance = $15,266 - $22,000 + $128,194 = $121,460

you have to put the parentheses like this:

in fact, you have to perform the operation inside parentheses first, and then proceed in order: