Listed below, in alphabetical order, are the account balances (after adjustments) from the general ledger of Blue Spruce Company at December 31, 2021. All accounts have normal balances. Accounts Payable $ 4,000 Accounts Receivable 11,500 Accumulated Depreciation Equipment 2,200 Unearned Revenue 1,000 B. Fairview, Capital 10,000 B. Fairview, Drawings 7,100 Cash 2,400 Depreciation Expense 1,500 Equipment 11,800 Interest Expense 550 Notes Payable 2,100 Office Expense 6,100 Rent Expense 13,000 Salaries Expense 35,000 Salaries Payable 700 Service Revenue 73,700 Supplies 250 Supplies Expense 700 Travel Expense 3,800 Adjusted Trial Balance Debit Credit Financial Statement $ $ Accounts Payable Accounts Receivable Accumulated Depreciation Equipment Office Expense B. Fairview, Capital B. Fairview, Drawings Cash Equipment Depreciation Expense Interest Expense Notes Payable Rent Expense Salaries Expense Salaries Payable Service Revenue Supplies Supplies Expense Travel Expense Unearned Revenue Prepare 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. Blue Spruce Company Adjusted Trial Balance Debit Credit Financial Statement BS IS OE and BS OE $