2. Use the results of part 1 to complete the six-column table by first entering the appropriate adjustments for items a through g and then completing the Adjusted Trial Balance columns. (Hint: Item b requires two adjustments.)

BUG-OFF EXTERMINATORS
December 31, 2018
	Unadjusted Trial Balance		Adjustments		Adjusted Trial Balance
Account Title	Debit	Credit	Debit	Credit	Debit	Credit
Cash	$16,200
Accounts receivable	4,600
Allowance for doubtful accounts		$823
Merchandise inventory	10,400
Trucks	31,700
Accum. deprec.Trucks		0
Equipment	58,000
Accum. deprec.Equip		13,900
Accounts payable		5,800
Estim. warranty liability		1,200
Unearned services rev		0
Interest payable		0
Long-term notes payable		15,700
Common stock		12,000
Retained earnings		50,000
Dividends	10,000
Extermination services revenue		58,000
Interest revenue		854
Sales		74,493
Cost of goods sold	45,000
Deprec. expenseTrucks	0
Deprec. expenseEquip	0
Wages expense	34,000
Interest expense	0
Rent expense	7,400
Bad debts expense	0
Miscellaneous expense	1,200
Repairs expense	7,400
Utilities expense	6,870
Warranty expense	0
Totals	$232,770	$232,770	$0	$0	$0	$0

3. Prepare journal entries to record the adjustments entered 4n the six-column table. Assume Bug-Offs adjusted balance for Merchandise Inventory matches the year-end physical count.

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