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 provides pest control services and sells extermination products manufactured by other companies. The following is the company's unadjusted trial balance as of December 31, 2018 Bug-Off Exterminators Unadjusted Trial Balance December 31, 2018 Debit S 17,000 4,000 Credit Cash Accounts receivable Allowance for doubtful accounts S 850 Inventory 11,700 99,250 Trucks (net of accumulated depreciation) 5,000 3,200 15,000 0 45,000 59,700 Accounts payable Estimated warranty payable Unearned extermination revenue Interest payable-note Note payable D. Bug-capital D. Bug-withdrawals Extermination service revenue Sales of merchandise Cost of goods sold Depreciation expense: Trucks Interest expense Wages expense Rent expense Bad debts expense Utilities expense 12,000 60,000 71,000 48,000 5,000 35,000 9,000 1,000 6,800 8,000 3,000 Truck expense Estimated warranty expense Totals $259,750 $259,750