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 EXTERMINATORSDecember 31, 2013Unadjusted

Trial BalanceCash$16,200Accounts receivable5,600Allowance for doubtful accounts$813Merchandise inventory11,800Trucks31,320Accum. depreciationTrucks0Equipment46,930Accum. depreciationEquipment13,000Accounts payable5,800Estimated warranty liability1,210Unearned services revenue0Interest payable0Long-term notes payable14,400D. Buggs, Capital66,026D. Buggs, Withdrawals11,300Extermination services revenue59,760Interest revenue858Sales (of merchandise)72,426Cost of goods sold48,000Depreciation expenseTrucks0Depreciation expenseEquipment0Wages expense36,100Interest expense0Rent expense10,300Bad debts expense0Miscellaneous expense1,243Repairs expense8,700Utilities expense6,800Warranty expense0

Totals$234,293$234,293

The adjusted 2013 ending balances of the Extermination Services Revenue and Unearned Services Revenue accounts.

services revenue unearned service revenue

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