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. December 31, 2021 Unadjusted Trial Balance Debit Credit Cash Accounts receivable Allowance for doubtful accounts $ 20,800 48,330 $ 866 Merchandise inventory Trucks 17,400 51,000 Accumulated depreciation-Trucks Equipment Accumulated depreciation-Equipment Accounts payable 0 56,400 15,430 5,950 Estimated warranty liability 2,350 Unearned services revenue 0 Interest payable 0 Long-term notes payable 34,000 Common stock 37,000 Retained earnings 66,000 Dividends 29,000 Extermination services revenue 98,000 Interest revenue 910 Sales (of merchandise) 125,826 Cost of goods sold Depreciation expense-Trucks Depreciation expense-Equipment Wages expense Interest expense Rent expense Bad debts expense Miscellaneous expense Repairs expense Utilities expense Warranty expense Totals 52,000 0 0 54,000 0 28,000 0 1,302 17,500 10,600 0 $ 386,332 $ 386,332