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