For the following trial balance, identify the statement in the following list in which each title will appear:
—† Income Statement (IS)
—† Statement of Owner's Equity (OE)
—† Balance Sheet (BS)
Bernie Co.
Trial Balance
November 20, 2012

Cr. 390 100 200 Cash Supplies Office Equipment Accounts Payable D. Logan, Capital D. Logan, Withdrawals Hair Salon Fees Cosmetic Sales Salaries Expense Rent Expense Advertising Expense 100 450 160 290 300 130 120 TOTALS 1,140 1,140