PHAROAH COMPANY Trial Balance August 31, 2020 Before Adjustment Dr. Cr. Cash $10,100 Accounts Receivable 8.900 Supplies 2.400 Prepaid Insurance 4,000 Equipment 13,800 Accumulated Depreciation Equipment $3,400 Accounts Payable 5,800 Salaries and Wages Payable 0 Unearned Rent Revenue 1,500 Owner's Capital 15,600 Service Revenue 33.900 Rent Revenue 10.800 Salaries and Wages Expense 17.000 Supplies Expense 0 Rent Expense 14,800 Insurance Expense 0 Depreciation Expense 0 $71,000 $71.000 After Adjustment Dr. Cr. $10.100 9.500 600 2.500 13,800 $4.400 5,800 1.100 600 15,600 34,500 11.700 18,100 1.800 14.800 1,500 1.000 $73.700 $73.700 Date Account Titles and Explanation Debit Credit Aug 31 (To record revenue for services performed) Aug 31 (To record supplies used) Aug 31 (To record insurance expired) Aug 31 (To record monthly depreciation) Aug. 31 (To record accrued salaries and wages) Aug 31 (To record rent earned)