The completed financial statement columns of the spreadsheet for Pharoah Company are shown as follows: Pharoah Company Worksheet For the Year Ended December 31, 2022 Income Statement Balance Sheet Account No. Account Titles Dr. Cr. Dr. Cr. 101 Cash 8.700 112 Accounts Receivable 10,700 130 Prepaid Insurance 2,600 157 Equipment 23,500 158 Accumulated Depreciation-Equip. 4,600 291 Accounts Payable 8,800 1212 Salaries and Wages Payable 2,400 301 Owner's Capital 19,200 306 Owner's Drawings 11,300 400 Service Revenue 60,200