Comprehensive Problem Bug-Off Exterminators (Algo) 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 $ 19,400 Accounts receivable 24,040 Allowance for doubtful accounts $ 852 Merchandise inventory 15,300 Trucks 44,000 Accumulated depreciationTrucks 0 Equipment 52,200 Accumulated depreciationEquipment 14,240 Accounts payable 5,600 Estimated warranty liability 2,000 Unearned services revenue 0 Interest payable 0 Long-term notes payable 27,000 Common stock 23,000 Retained earnings 63,900 Dividends 22,000 Extermination services revenue 84,000 Interest revenue 896 Sales (of merchandise) 97,826 Cost of goods sold 49,900 Depreciation expenseTrucks 0 Depreciation expenseEquipment 0 Wages expense 47,000 Interest expense 0 Rent expense 21,000 Bad debts expense 0 Miscellaneous expense 1,274 Repairs expense 14,000 Utilities expense 9,200 Warranty expense 0 Totals $ 319,314 $ 319,314 The following information in a through h applies to the company at the end of the current year. The bank reconciliation as of December 31, 2021, includes the following facts. Cash balance per bank $ 16,300 Cash balance per books 19,400 Outstanding checks 2,400 Deposit in transit 3,050 Interest earned (on bank account) 76 Bank service charg