Pharoah Company Trial Balance December 31, 2022 Cash Accounts Receivable Prepaid Insurance Supplies Equipment Accumulated Depreciation, Equipment Accounts Payable Common Stock Retained Earnings Service Revenue Salaries and Wages Expense Rent Expense $230 407 140 3120 780 390 $5131 $470 300 940 1090 2331 $5131 If the estimated depreciation for equipment were $468, the adjusting entry would contain a: