listed below, in alphabetical order, are the account balances (after adjustments) from the general ledger ofRiverbedCompany at December 31, 2021. All accounts have normal balances.

Accounts Payable$4,000Accounts Receivable11,800Accumulated DepreciationEquipment2,000Unearned Revenue

1,000B. Fairview, Capital11,000B. Fairview, Drawings5,600Cash2,200Depreciation Expense1,200Equipment12,600Interest Expense600Notes Payable2,200Office Expense5,100Rent Expense14,000Salaries Expense34,000Salaries Payable700Service Revenue70,640Supplies150Supplies Expense690Travel Expense3,600

Prepare adjusted trial balance, listing each account in financial statement order. Beside each account, identify if it should be included on the income statement (IS), statement of owner's equity (OE), or the balance sheet (BS) when the year-end financial statements are prepared.