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, 2019. December 31, 2019 Unadjusted Trial Balance $ 17,000 4,000 $ 828 11,700 32,000 45,000 12,200 5,000 1,400 15,000 59,700 10,000 Cash Accounts receivable Allowance for doubtful accounts Merchandise inventory Trucks Accum. depreciation-Trucks Equipment Accum. depreciation-Equipment Accounts payable Estimated warranty liability Unearned services revenue Interest payable Long-term notes payable D. Buggs, Capital D. Buggs, Withdrawals Extermination services revenue Interest revenue Sales (of merchandise) 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 60,000 872 71,026 46,300 35,000 9,000 1,226 8,000 6,800 $226,026 I $226,026 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, 2019, 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) $15,100 17,000 1,800 2,450 52 15 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 $679 should be written off as uncollectible. Using an aging of receivables, the company determines that the ending balance of the Allowance for Doubtful Accounts should be $700. c. A truck is purchased and placed in service on January 1, 2019. Its cost is being depreciated with the straight-line method using the following facts and estimates. Original cost Expected salvage value Useful life (years) $32,000 $ 8,000 4 d. Two items of equipment (a sprayer and an injector) were purchased and put into service in early January 2017. They are being depreciated with the straight-line method using these facts and estimates. Original cost Expected salvage value Useful life (years) Sprayer Injector $27,000 $18,000 $ 3,000 $ 2,500 8 5 e. On August 1, 2019, the company is paid $3,840 cash in advance to provide monthly service for an apartment complex for one year. The company began providing the services in August. When the cash was received, the full amount was credited to the Extermination Services Revenue account. f. The company offers a warranty for the services it sells. The expected cost of providing warranty service is 2.5% of the extermination services revenue, as adjusted in parte) above for 2019. No warranty expense has been recorded for 2019. All costs of servicing warranties in 2019 were properly debited to the Estimated Warranty Liability account. g. The $15,000 long-term note is an 8%, five-year, interest-bearing note with interest payable annually on December 31. The note was signed with First National Bank on December 31, 2019. Complete this question by entering your answers in the tabs below. Reg 1 Reg 2 Reg 3 Req 4A Req 4B Req 4C a. Correct (reconciled) ending balance of Cash; and the amount of the omitted check. b. Adjustment needed to obtain the correct ending balance of the Allowance for Doubtful Accounts. c. Depreciation expense for the truck used during year 2019. d. Depreciation expense for the two items of equipment used during year 2019. e. The adjusted 2019 ending balances of the Extermination Services Revenue and Unearned Services Revenue accounts. (DO not round your intermediate calculations.) f. The adjusted 2019 ending balances of the accounts for Warranty Expense and Estimated Warranty Liability. g. The adjusted 2019 ending balances of the accounts for Interest Expense and Interest Payable. Show less a Reconciled balance Omitted check b. Necessary adjustment c. Depreciation expense d. Sprayer Injector Depreciation expense e. Services Revenue Unearned Services Revenue Ending balances after adjustment f. Warranty Expense Estimated Warranty Liability Ending balances after adjustment . g. Interest Expense Interest Payable Ending balances after adjustment Adjustments Hujusted Trial Balance Debit Credit Debit Credit Account Title Cash Accounts receivable Allowance for doubtful accounts Merchandise inventory Trucks Accum. deprec.-Trucks Equipment Accum. deprec.-Equip Accounts payable Estim. warranty liability Unearned services rev Interest payable Long-term notes payable D. Buggs, Capital D. Buggs, Withdrawals Extermination services revenue Interest revenue Sales Cost of goods sold Deprec. expense-Trucks Deprec. expense-Equip Wages expense Interest expense Rent expense Bad debts expense Miscellaneous expense Repairs expense Utilities expense Warranty expense Totals naujuste Trial Balance Debit Credit $ 17,000 4,000 $ 828 11,700 32,000 0 45,000 12,200 5,000 1,400 0 0 15,000 59,700 10,000 60,000 872 71,026 46,300 0 0 35,000 0 9,000 0 1,226 8,000 6,800 0 $ 226,026 $ 226,026 Prepare journal entries to record the adjustments entered on the six-column table. Assume Bug-Off's adjusted balance for Merchandise Inventory matches the year-end physical count. (If no entry is required for a particular transaction, select "No journal entry required" in the first account field. Do not round your intermediate calculations.) View transaction list Journal entry worksheet Record the adjustment to the Cash account. Note: Enter debits before credits. General Journal Debit Credit Transaction (a) Journal entry worksheet Record the write off of uncollectible accounts. Note: Enter debits before credits. Transaction General Journal Debit Credit (61) Record entry Clear entry View general journal Journal entry worksheet Record the adjustment for bad debts. Note: Enter debits before credits. General Journal Debit Credit Transaction (62) Record entry Clear entry View general journal Journal entry worksheet Record depreciation on the truck. Note: Enter debits before credits. General Journal Debit Credit Transaction (c) Record entry Clear entry View general journal Journal entry worksheet Record depreciation on the equipment. Note: Enter debits before credits. General Journal Debit Credit Transaction (d) Record entry Clear entry View general journal Journal entry worksheet Recorded the adjustment for unearned revenues. Note: Enter debits before credits. General Journal Debit Credit Transaction (e) Record entry Clear entry View general journal Journal entry worksheet Record the estimated warranty expense. Note: Enter debits before credits. General Journal Debit Credit Transaction (f) Record entry Clear entry View general journal Journal entry worksheet