The adjusted trial balance for Pharoah Ltd. at August 31, 2024 is as follows: PHAROAH SERVICES LTD. Adjusted Trial Balance August 31, 2024 Debit Credit Cash Accounts receivable Supplies Prepaid insurance Equipment Accumulated depreciation-equipment Accounts payable Salaries payable Interest payable Rent payable Income tax payable Deferred revenue Bank loan payable, due 2027 Common shares Retained eamings Dividends declared Service revenue Salaries expense Rent expense Depreciation expense Supplies expense Interest expense Insurance expense Income tax expense Total $11,210 17,870 3,250 3.430 25,610 $5,820 2,700 2,200 1,520 1,230 1,520 690 25,200 4,650 5,290 620 56,990 18,300 2,190 1,790 1,520 1,120 2,030 $107,810$107,810 Prepare the closing entries at August 31. (Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Prepare a post-closing trial balance. PHAROAH SERVICES LTD. Post-Closing Trial Balance Debit $ Credit $