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

Accounts Payable$3,700Accounts Receivable11,900Accumulated DepreciationEquipment2,200Unearned Revenue

1,000B. Fairview, Capital11,000B. Fairview, Drawings6,900Cash2,200Depreciation Expense1,400Equipment11,100Interest Expense650Notes Payable2,100Office Expense5,900Rent Expense14,000Salaries Expense34,000Salaries Payable700Service Revenue71,300Supplies250Supplies Expense700Travel Expense3,000

having an 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.

account title

Debit

Credit

Financial Statement (is,oe, bs, oe and bs)