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 $31,2021.$

The following information in a through $h$ applies to the company at the end of the current year.

a$.$ The bank reconciliation as of December $31,2021,$ includes the following facts. ash balance per bank $ $16,500$

Cash balance per books $19,800$

Outstanding checks $2,500$

Deposit in transit $3,150$

Interest earned $($on bank account$)80$

BReported on the bank statement is a canceled check that the company failed to record. $($Information from the bank reconciliation allows you to determine the amount of this check, which is a payment on an account payable.$)$

An examination of customers$$ accounts shows that accounts totaling $$693$ should be written off as uncollectible. Using an aging of receivables, the company determines that the ending balance of the Allowance for Doubtful Accounts should be $$770.$

A truck is purchased and placed in service on January $1,2021.$ Its cost is being depreciated with the straight$-$line method using the following facts and estimates.Original cost $ $46,000$

Expected salvage value $ $13,600$

Useful life $($years$)4$