Selected worksheet data for Pharoah Company are presented below.

Trial Balance Adjusted Trial Balance Account Titles Debit Credit Debit Credit Accounts Receivable ? 33,700 Prepaid Insurance 26,000 20,900 Supplies 7,900 ? Accumulated DepreciationEquipment 11,800 ? Salaries and Wages Payable ? 4,000 Service Revenue 88,900 96,100 Insurance Expense ? Depreciation Expense 11,100 Supplies Expense 4,400 Salaries and Wages Expense ? 48,300