Pharoah Corporation provides security services. Selected transactions for Pharoah are presented below. Oct. 1 Issued common stock in exchange for $55,400 cash from investors. 2 Hired part-time security consultant. Salary will be \$1,700 per month. First day of work will be October 15. 4 Paid 1 month of rent for building for $1,700. 7 Purchased equipment for $15,100, paying $3,400 cash and the balance on account. 8 Paid $900 for advertising. 10 Received bill for equipment repair cost of $340. 12 Provided security services for event for $2,700 on account. 16 Purchased supplies for $340 on account. 21 Paid balance due from October 7 purchase of equipment. 24 Received and paid utility bill for $124. 27 Received payment from customer for October 12 services performed. 31 Paid employee salaries and wages of $4,300. Prepare a trial balance at October 31, 2025. (Do not list those accounts that have zero ending balance.)