PHAROAH COMPANY Worksheet (partial) For the Month Ended April 30, 2022 Adjusted Trial Balance 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 Totals \begin{tabular}{rrr} \hline 58,050 & & 58,05030 \\ \hline \end{tabular} No. Date Account Titles and Explanation Debit Credit 1. Apr. Service Revenue 30 15900 Income Summary (To close revenue account) 2. Apr. Income Summary 12050 Salaries and Wages Expense Rent Expense 700 Depreciation Expense 620 Interest Expense (To close expense accounts) 3. Apr. Income Summary 30 In Owner's Capital (To close net income / (loss)) 4.Apr.30OwnersCapital Owner's Drawings (To close drawings) Post the closing entries. (Post entries in the order of journal entries posted in the previous part of the question.) PHAROAH COMPANY Post-Closing Trial Balance For the Month Ended April 30, 2022