Pharoah Company ended its fiscal year on July 31, 2022. The company's adjusted trial balance as of the end of its fiscal year is as follows. Pharoah Company Adjusted Trial Balance July 31, 2022 Account Titles Debit Credit 101 Cash $8,100 112 Accounts Receivable 9,400 157 Equipment 15,700 158 Accumulated Depreciation-Equip. $7,900 201 Accounts Payable 4,600 208 Unearned Rent Revenue 2,400 301 Owner's Capital 41,100 306 Owner's Drawings 16,100 400 Service Revenue 65,000 429 Rent Revenue 6,800 711 Depreciation Expense 8,000 726 Salaries and Wages Expense 55,800 732 Utilities Expense 14,700 $127,800 $127,800