PHAROAH COMPANY Worksheet (partial) For the Month Ended April 30, 2020 Adjusted Trial Balance Account Titles Dr. Cr. Cash 10,300 Accounts Receivable 7,200 Prepaid Rent 2,300 Equipment 22,800 Accumulated Depreciation-Equip. 5,300 Notes Payable 5,900 Accounts Payable 4,700 Owner's Capital 26,220 Owner's Drawings 3,400 Service Revenue 15,900 Salaries and Wages Expense 10,700 Rent Expense 700 Depreciation Expense 620 Interest Expense 30 Interest Payable 30 Totals 58,050 58,050 No. Date Account Titles and Explanation 1. Apr. 30 Debit Credit (To close revenue account) 2. Apr. 30 (To close expense accounts) 3. Apr. 30 (To close net income / (loss)) 4. Apr. 30 (To close drawings) e Textbook and Media