The adjusted trial balance for Pharoah Company is given below. PHAROAH COMPANY Trial Balance August 31, 2022 Before Adjustment After Adjustment Dr. Cr. Dr. Cr. Cash $ 11,860 $ 11,860 Accounts Receivable 8,080 8,800 Supplies 2,810 1,740 Prepaid Insurance 4,080 2,870 Equipment 16,000 16,000 Accumulated Depreciation-Equipment $ 3,600 $ 4,800 Accounts Payable 5,700 5,700 Salaries and Wages Payable 0 1,390 Unearned Rent Revenue 2,130 1,260 Common Stock 17,710 17,710 Retained Earnings 5,230 5,230 Dividends 2,590 2,590 Service Revenue 34,940 35.660 Rent Revenue 13.920 14,790 Salaries and Wages Expense 16,810 18.200 0 1,070 Supplies Expense Rent Expense 21,000 21,000 Insurance Expense 0 1,210 Depreciation Expense 0 1,200 $ 83,230 $ 83,230 $ 86,540 86,540 Prepare the closing entries for the temporary accounts at August 31. (If no entry is required, select "No Entry" for the account titles and enter for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Aug. 31 Service Revenue 35660 Rent Revenue 14790 Income Summary 50450 (To close revenue accounts) Aug. 31 Income Summary Salaries and Wages Expense 18200 Supplies Expense 1070 Rent Expense 21000 Insurance Expense 1210 Depreciation Expense 1200 (To close expense accounts) Aug. 31 Income Summary Retained Earnings (To close income / (loss)) Aug. 31 Retained Earnings 2590 Dividends 2590 (To close dividends)