Bug-Off Exterminators provides pest control services and sells extermination products manufact the company's unadjusted trial balance as of December 31, 2021. December 31, 2021 Cash Unadjusted Trial Balance Debit Credit $ 19,600 Accounts receivable 27,510 Allowance for doubtful accounts $ 854 Merchandise inventory 15,600 Trucks 45,000 Accumulated depreciation-Trucks 0 Equipment 52,800 Accumulated depreciation-Equipment 14,410 Accounts payable 5,650 Estimated warranty liability 2,050 Unearned services revenue 0 Interest payable 0 Long-term notes payable 28,000 D. Buggs, Capital 89,200 D. Buggs, Withdrawals 23,000 Extermination services revenue 86,000 Interest revenue 898 Sales (of merchandise) 101,826 Cost of goods sold 50,200 Depreciation expense-Trucks 0 Depreciation expense-Equipment 0 Wages expense Interest expense Rent expense Bad debts expense Miscellaneous expense Repairs expense Utilities expense Warranty expense Totals 48,000 0 22,000 0 1,278 14,500 9,400 $ 328,888 $ 328,888 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. Cash balance per bank Cash balance per books Outstanding checks Deposit in transit Interest earned (on bank account) Bank service charges (miscellaneous expense) $ 16,400 19,600 2,450 3,100 78 28