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 doubt ful accounts Merchandise inventory Trucks $ 20,000 34,450 $858 16,200 47,000 Equipment Accumulated depreciation-Trucks Accounts payable Estimated warranty liability 54,000 Accumulated depreciation-Equipment 14,750 5,750 2,150 Unearned services revenue 0 Interest payable 0 Long-term notes payable. 30,000 D. Buggs, Capital 93,800 D. Buggs, Withdrawals 25,000 Extermination services revenue 90,000 Interest revenue 902 Sales (of merchandise) 109,826 Cost of goods sold 50,800 Depreciation expense-Trucks Depreciation expense-Equipment Wages expense 50,000 Interest expense 0 Rent expense 24,000 Bad debts expense D Miscellaneous expense Repairs expense 1,286 15:500 Utilities expense 9,800 Warranty expense Totals $348,036 $348,036 The following information in a through h applies to the company at the end of the current year.