Pharoah Company ended its fiscal year on July 31, 2020. The company's adjusted trial balance as of the end of its fiscal year is as follows. Pharoah Company Adjusted Trial Balance July 31, 2020 No. Account Titles Debit Credit 101 Cash $ 10,100 112 Accounts Receivable 8.900 157 Equipment 15,700 158 Accumulated Depreciation-Equip. $ 7,300 201 0 Accounts Payable 4,100 208 Unearned Rent Revenue 2,100 301 Owner's Capital 47.100 306 Owner's Drawings 16,000 400 Service Revenue 64,100 429 Rent Revenue 6,200 711 Depreciation Expense 8,600 726 Salaries and Wages Expense 56.300 72 Itilition Brann 15200 429 Rent Revenue 6,200 711 Depreciation Expense 8,600 726 Salaries and Wages Expense 56,300 732 Utilities Expense 15.300 $ 130,900 $ 130,900 (a) Prepare the closing entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit July 31 (To close revenue accounts) July 31 Date Account Titles and Explanation Debit Credit July 31 (To close revenue accounts) July 31 (To close expense accounts) July 31 (To close net income / (loss)) July 31 (To close revenue accounts) July 31 (To close expense accounts) July 31 (To close net income / (loss)) July 31 (To close drawings)