The ledger accounts of the Blue Spruce Gym at July 31, 2022, its first period of operations, are shown below: $12,900 1,150 Accounts Payable Accounts Receivable Buildings Common Stock Cash Equipment Notes Payable (due 2024) Supplies Dividends 56,700 65.900 8,700 46,300 45,000 450 10,500 BLUE SPRUCE GYM Trial Balance Debit Credit $ $ $