The Blue Spruce items listed below for the month of September, 2020. Owner's Capital, September 1 Accounts payable Equipment Service revenue Owner's Drawings Insurance expense Cash Utilities expense Supplies Salaries and wages expense Accounts receivable Rent expense $52,400 8,800 36,800 37,000 7,800 6,300 4,800 2,500 6,600 10,800 15,800 6,800