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 EXTERMINATORS
December 31, 2013
	Unadjusted Trial Balance
Cash	$	17,500
Accounts receivable		5,300
Allowance for doubtful accounts				$	814
Merchandise inventory		12,300
Trucks		30,900
Accum. depreciationTrucks					0
Equipment		46,440
Accum. depreciationEquipment					13,100
Accounts payable					5,600
Estimated warranty liability					1,360
Unearned services revenue					0
Interest payable					0
Long-term notes payable					13,200
D. Buggs, Capital					67,599
D. Buggs, Withdrawals		11,800
Extermination services revenue					59,030
Interest revenue					854
Sales (of merchandise)					71,226
Cost of goods sold		46,400
Depreciation expenseTrucks		0
Depreciation expenseEquipment		0
Wages expense		36,300
Interest expense		0
Rent expense		10,000
Bad debts expense		0
Miscellaneous expense		1,243
Repairs expense		9,000
Utilities expense		5,600
Warranty expense		0
Totals	$	232,783		$	232,783

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, 2013, includes the following facts.

Cash balance per bank	$	14,700
Cash balance per books		17,500
Outstanding checks		1,810
Deposit in transit		2,290
Interest earned (on bank account)		43
Bank service charges (miscellaneous expense)		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 $667 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 $713.

c.	A truck is purchased and placed in service on January 1, 2013. Its cost is being depreciated with the straight-line method using the following facts and estimates.

Original cost	$	30,900
Expected salvage value		6,300
Useful life (years)		4

d.	Two items of equipment (a sprayer and an injector) were purchased and put into service in early January 2011. They are being depreciated with the straight-line method using these facts and estimates.

		Sprayer			Injector
Original cost	$	27,740		$	18,700
Expected salvage value		3,500			2,400
Useful life (years)		8			5

e.	On August 1, 2013, the company is paid $4,920 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 1.5% of the extermination services revenue of $56,160 for 2013. No warranty expense has been recorded for 2013. All costs of servicing warranties in 2013 were properly debited to the Estimated Warranty Liability account.

g.	The $13,200 long-term note is an 9%, 5-year, interest-bearing note with interest payable annually on December 31. The note was signed with First National Bank on December 31, 2013.

h.	The ending inventory of merchandise is counted and determined to have a cost of $12,300. Bug-Off uses a perpetual inventory system. QUESTION: using the unadjusted trail balance sheet above, i need help on the adjustments and adjusted trail blance. Thank you