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 Owner's Capital No. 301 Owner's Drawings No. 305 Income Summary No. 350 Service Revenue No. 400 No. 622 Depreciation Expense Na. 711 Insurance Expense No. 722 Salaries and Wages Expense No. 726 Utilities Expense No. 732