The account balances (after adjustments) from the general ledger of Winterholt Company at September 30, 2014, follow in alphabetical order. All accounts have normal balances.

Prepare an adjusted trial balance.
Beside each account, identify whether it is an asset (A), liability (L), capital (C), drawing (D), revenue (R), or expense (E).
Beside each account, identify whether it should be included on the income statement (IS), statement of owner's equity (OE), or balance sheet (BS).

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Accounts payable Accounts receivable Accumulated depreciation-equipment Cash Depreciation expense Equipment Prepaid rent $2,890 6,050 6,400 1,100 3,100 29,800 780 Rent expense Salaries expense Salaries payable Service revenue Unearned service revenue W. Winterholt, capital W. Winterholt, drawings $1,560 12,215 875 48,450 840 16,150 21,000