B Bug-Off Exterminators Work Sheet For Year Ended December 31, XXXX 8 9 Trial Balance Account Title 0 Cash Dr. Cr. 17,000.00 1 Accts receivable 4,000.00 2 Allowance for Doubtful Accts 828.00 3 Merchandise Inventory 11,700.00 4 Trucks 32,000.00 15 Accum. Depn-Trucks 0.00 16 Equipment 45,000.00 17 Accum Depn-Equipment 12,200.00 18 Accounts Payable 5,000.00 19 Estimated Warranty Payable 20 Uneamed Services Revenue 1,400.00 0.00 21 Interest Payable 0.00 22 Long term Notes Payable 15,000,00 23 Common Stock 20,000.00 24 Retained Eamings 39,700.00 25 Dividends 10,000.00 26 Extermination Services Revenue 60,000.00 27 Interest Revenue 872.00 28 Sales 71,026.00 29 Cost of Goods Sold 46,300.00 30 Depreciation Exp - Trucks 0.00 31 Depreciation Exp - Equipment 0.00 32 Wages Expense 35,000.00 33 Interest Expense 0.00 34 Rent Expense 9,000.00 35 Bad Debt Expense 0.00 36 Miscellaneous Expense 1,226.00 37 Repairs Expense 8,000.00 38 Utilities Expense 6,800.00 39 Warranty Expense 40 0.00 41 42 43 44 226,026.00 226,026.00 444 47 45 Net income Dr. Adjusted Trial Balance Cr. Adjustments Cr. Dr.