Blue Spruce Company ended its fiscal year on July 31, 2022. The company's adjusted trial balance as of the end of its fiscal year is shown as follows. No. Credit 101 Debit $8.500 8,500 15.500 112 157 158 201 208 Blue Spruce Company Adjusted Trial Balance July 31, 2022 Account Titles Cash Accounts Receivable Equipment Accumulated Depreciation-Equip. Accounts Payable Unearned Rent Revenue Common Stock Retained Earnings Dividends Service Revenue Rent Revenue Depreciation Expense Salaries and Wages Expense Utilities Expense $8,000 4,700 2.500 12.000 311 320 29,200 332 16,000 400 64,000 6,500 429 711 6,500 726 732 56,500 15,400 $126,900 $126,900 Prepare an income statement for the year. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Blue Spruce Company Income Statement $ $ 2 $