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These financial statement items are for Pharoah Company at year-end, July 31, 2022. $2,200 Notes payable (due after 2023) $1,800 Salaries and wages payable Salaries and wages expense Utilities expense 51,200 Cash 13,300 22,200 Accounts receivable 9,200 Equipment 31,100 5,600 Accounts payable 4.900 3,300 Accumulated depreciation-equipment Owner's drawings Depreciation expense Owner's capital (beginning of the year) Service revenue 60,600 4,100 Rent revenue 8,800 50,500 Prepare a classified balance sheet at July 31 (List Current Assets in order of liquidity.) PHAROAH COMPANY Balance Sheet Assets . $ $ Liabilities and Owner's Equity Liabilities and Owner's Equity S $