Blue Spruce Management Services began business on January 1,2021, with a capital investment of $81,218. The company manages condominiums for owners (service revenue) and rents 5 pace in its own Advertising Expense Utilities Expense Totals Insurance Expense \begin{tabular}{rr} 20,800 & 20,800 \\ \hline 18,800 & 18,800 \\ \hline 402,918 & 402,918 \\ 1,106 \\ 6,200 \end{tabular} Accumulated Depreciation-Buildings 3,000 Accumulated Depreciation-Equipment 3,200 Interest Expense 10,200 Interest Payable Totals 419,31810,200419,318 Blue Spruce Management Services Balance Sheet Assets $ $ $ Liabilities and Stockholders' Equity