A-E

Bug-off Exterminators provides pest control services and sells extermination products manufactured by other companies. Following is the company's unadjusted trial balance as of December 31, 2013. BUG-OFF EXTERMINATORS December 31, 2013 Trial Balance 17,400 5,900 Allowance for doubtful accounts 814 Merchandise inventory 13,700 31,020 Accum. depreciation-Trucks Equipment 47,670 Accum. depreciation-Equipment 12,200 Accounts payable 6,000 Estimated wamanty liability 1,270 Uneamed services revenue Interest payable Long-term notes payable 13,300 D. Buggs, Capital 69,832 D. Buggs, Withdrawals 11,300 Extermination services revenue 59,920 Interest revenue Sales (of merchandise) 72,626 Cost of goods sold 47,000 Depreciation expense-Trucks Depreciation expense Equipment 35,200 10,300 Bad debts expense Miscellaneous expense 1,237 9,700 Utilities expense 6,400 Warranty expense $236,827 $236,827 The following information in a through h applies to the company at the end of the current year