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. Dr. Cr. 101 Cash 6.700 112 10,700 130 2.600 157 23,500 Accounts Receivable Prepaid Insurance Equipment Accumulated Depreciation-Equip. Accounts Payable Salaries and Wages Payable 4.600 156 201 G.co 212 2.400 301 Owner's Capital 19.200 306 11.300 400 60.200 622 1.800 711 Owner's Drawings Service Ravenue Maintenance and Repairs Expense Depreciation Expense Insurance Expanse Salaries and Wages Expense Utilities Expense 2.900 1.900 722 726 30.500 1300 732 36.400 Torais 60.200 56.000 35.000 21.000 21000 Net Income 50.200 60.200 56.000 56.600 Prepare a post-closing trial balance PHAROAH COMPANY Post-Closing Trial Balance For the Month Ended December 31, 2022 Debit Credit Totais