a. Reconciled balance of cash	$16,850
a. Omitted check	$2,398
b. Necessary adjustment	$595
c. Depreciation expense	$7,650
	Sprayer	Injector
d. Depreciation expense	$3,275	$3,760
	Extermination Services Revenue	Unearned Services Revenue
e. Ending balances after adjustment	$71,400	$10,600
	Warranty Expense	Estimated Warranty Liability
f. Ending balances after adjustment	$1,78	$3,735
	Interest Expense	Interest Payable
g. Ending balances after adjustment	$0	$0

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, 2021
Account Title	Unadjusted Trial Balance	Adjustments	Adjusted Trial Balance
Debit	Credit	Debit	Credit	Debit	Credit
Cash	$19,200		not attempted	not attempted	$16,850selected answer correct	not attempted
Accounts receivable	20,570		not attempted	690selected answer correct	not attempted	not attempted
Allowance for doubtful accounts		$850	$690selected answer correct	not attempted	not attempted	not attempted
Merchandise inventory	15,000		not attempted	not attempted	not attempted	not attempted
Trucks	43,000		not attempted	not attempted	not attempted	not attempted
Accumulated depreciationTrucks		0	not attempted	not attempted	not attempted	not attempted
Equipment	51,600		not attempted	not attempted	not attempted	not attempted
Accumulated depreciationEquipment		14,070	not attempted	not attempted	not attempted	not attempted
Accounts payable		5,550	not attempted	not attempted	not attempted	not attempted
Estimated warranty liability		1,950	not attempted	not attempted	not attempted	not attempted
Unearned services revenue		0	not attempted	not attempted	not attempted	not attempted
Interest payable		0	not attempted	not attempted	not attempted	not attempted
Long-term notes payable		26,000	not attempted	not attempted	not attempted	not attempted
Common stock		21,000	not attempted	not attempted	not attempted	not attempted
Retained earnings		63,600	not attempted	not attempted	not attempted	not attempted
Dividends	21,000		not attempted	not attempted	not attempted	not attempted
Extermination services revenue		82,000	not attempted	not attempted	not attempted	not attempted
Interest revenue		894	not attempted	not attempted	not attempted	not attempted
Sales		93,826	not attempted	not attempted	not attempted	not attempted
Cost of goods sold	49,600		not attempted	not attempted	not attempted	not attempted
Depreciation expenseTrucks	0		not attempted	not attempted	not attempted	not attempted
Depreciation expenseEquipment	0		not attempted	not attempted	not attempted	not attempted
Wages expense	46,000		not attempted	not attempted	not attempted	not attempted
Interest expense	0		not attempted	not attempted	not attempted	not attempted
Rent expense	20,000		not attempted	not attempted	not attempted	not attempted
Bad debts expense	0		not attempted	not attempted	not attempted	not attempted
Miscellaneous expense	1,270		not attempted	not attempted	not attempted	not attempted
Repairs expense	13,500		not attempted	not attempted	not attempted	not attempted
Utilities expense	9,000		not attempted	not attempted	not attempted	not attempted
Warranty expense	0		not attempted	not attempted	not attempted	not attempted
Totals	$309,740	$309,740	$690	$690	$16,850	$0