Owners Capital and Income summary accounts

Pharoah Company ended its fiscal year on July 31, 2020. The company's adjusted trial balance of the end of its fiscal year is as follows Pharoah Company Adjusted Trial Balance July 31, 2020 No. Account Titles Debit Credit Pharoah Company Adjusted Trial Balance July 31, 2020 No. Account Titles Debit Credit 101 Cash $8.900 112 Accounts Receivable 9.400 157 Equipment 16,200 158 Accumulated Depreciation-Equip, $7.800 201 Accounts Payable 4,000 208 Unearned Rent Revenue 2.200 301 Owner's Capital 44.900 306 Owner's Drawings 15,500 400 Service Revenue 64,000 429 Rent Revenue 7,000 711 Depreciation Expense 9.000 726 Salaries and Wages Expense 56,100 732 Utilities Expense 14,800 $129.900 $129,900