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 17,400 Cash Accounts receivable 4,900 Allowance for doubtful accounts 822 Merchandise inventory 11,900 Trucks 31,580 Accum. depreciation-Trucks 46,880 Equipment Accum. depreciation-Equipment 13,900 Accounts payable 5,100 1,370 Estimated Warranty liability Unearned services revenue Interest payable 14,000 Long-term notes payable D. Buggs, Capital 63,405 D. Buggs, Withdrawals 10,100 Extermination services revenue 59,410 Interest revenue 855 Sales (of merchandise) 71,726 46,800 Cost of goods sold Depreciation expense Trucks Depreciation expense Equipment 35,300 Wages expense Interest expense 10,500 Rent expense Bad debts expense Miscellaneous expense 1,228 8,000 Repairs expense Utilities expense 6,000 Warranty expense $230,588 $230,588 Totals