The adjusted trial balance columns of the worksheet for Pharoah Company are as follows. (Part (Part a2-b ission) Study 2,000 PHAROAH COMPANY Worksheet (partial) For the Month Ended April 30, 2020 Adjusted Trial Balance Account Titles Dr. Cr. Cash 10,200 Accounts Receivable 7,100 Prepaid Rent Equipment 22,700 Accumulated Depreciation--Equip. 5,200 Notes Payable 5,700 Accounts Payable 4,900 Owner's Capital 26,740 Owner's Drawings 3,800 Service Revenue 15,200 Salaries and Wages Expense 10,500 Rent Expense Depreciation Expense Interest Expense Interest Payable Totals 57,830 57,830 640 90 (a) Journalize the closing entries at April 30. (Credit account titles are automatically indented when amount is entere