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. 0. The bank reconciliation as of December 31,2021 , includes the following facts: Reported 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.) b. An examination of customers accounts shows that accounts totaling $694 should be written off as uncollectible. Using an aging receivables, the company determines that the ending balance of the Allowance for Doubtful Accounts should be $775. c. A truck is purchased and placed in service on January 1, 2021. Its cost is being depreciated with the straight-line method using thi. following facts and estimates. d. Two items of equipment (a sprayer and an injectot) were purchased and put into service in early January 2019. They are being depreciated with the straight-line method using these facts and estimates. e. On September 1, 2021, the company is paid $20.700 cash in advance to provide monthly service for an apartment complex for one year. The company began providing the services in September. When the cash was received, the full amount was credited to the f. The company offers a revenue account. services revenue of watranty for the services it sells. The expected cost of providing warranty service is 2.5% of the extermiration were properly debited to the for 2021 . No warranty expense has been recorded for 2021 . All costs of servicing warranties in 2021 9. The $30.000 long-term note is an 89 . flve -yeat, interest beating note with interest payable annually on December 31. The note was Signed with First Nationat Bank on December 31, 2021. h. The ending inventory of meichandise is counted and determined to have a cost of $14,700. Bug-Off uses a perpelual inventory BUG-OFF EXTERMINATORS Utiities expense Warranty expense Totals 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. 0. The bank reconciliation as of December 31,2021 , includes the following facts: Reported 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.) b. An examination of customers accounts shows that accounts totaling $694 should be written off as uncollectible. Using an aging receivables, the company determines that the ending balance of the Allowance for Doubtful Accounts should be $775. c. A truck is purchased and placed in service on January 1, 2021. Its cost is being depreciated with the straight-line method using thi. following facts and estimates. d. Two items of equipment (a sprayer and an injectot) were purchased and put into service in early January 2019. They are being depreciated with the straight-line method using these facts and estimates. e. On September 1, 2021, the company is paid $20.700 cash in advance to provide monthly service for an apartment complex for one year. The company began providing the services in September. When the cash was received, the full amount was credited to the f. The company offers a revenue account. services revenue of watranty for the services it sells. The expected cost of providing warranty service is 2.5% of the extermiration were properly debited to the for 2021 . No warranty expense has been recorded for 2021 . All costs of servicing warranties in 2021 9. The $30.000 long-term note is an 89 . flve -yeat, interest beating note with interest payable annually on December 31. The note was Signed with First Nationat Bank on December 31, 2021. h. The ending inventory of meichandise is counted and determined to have a cost of $14,700. Bug-Off uses a perpelual inventory BUG-OFF EXTERMINATORS Utiities expense Warranty expense Totals