The Pharoah Company opened for business on May $1,2022.$ Its trial balance before adjustment on May $31$ is as follows.

$\backslash$table$[[,\backslash$table$[[$Pharoah Company$],[$Trial Balance$],[$May $31,2022]],,],[$Account Number,,Debit,Credit$],[101,$Cash,$$4,480,],[126,$Supplies,$2,672,],[130,$Prepaid Insurance,$3,072,],[140,$Land,$15,360,],[141,$Buildings,$76,800,],[149,$Equipment,$17,760,],[200,$Notes Payable,,$$51,200$