December $31,2021$

Unadjusted Trial Balance

Debit Credit

Cash $ $17,400$

Accounts receivable $3,740$

Allowance for doubtful accounts $ $832$

Merchandise inventory $12,300$

Trucks $34,000$

Accumulated depreciation$$Trucks $0$

Equipment $46,200$

Accumulated depreciation$$Equipment $12,540$

Accounts payable $5,100$

Estimated warranty liability $1,500$

Unearned services revenue $0$

Interest payable $0$

Long$-$term notes payable $17,000$

Common stock $24,000$

Retained earnings $39,900$

Dividends $12,000$

Extermination services revenue $64,000$

Interest revenue $876$

Sales $($of merchandise$)72,226$

Cost of goods sold $46,900$

Depreciation expense$$Trucks $0$

Depreciation expense$$Equipment $0$

Wages expense $37,000$

Interest expense $0$

Rent expense $11,000$

Bad debts expense $0$

Miscellaneous expense $1,234$

Repairs expense $9,000$

Utilities expense $7,200$

Warranty expense $0$

Totals $ $237,974$ $ $237,974$December $31,2021$

Unadjusted Trial Balance

Debit Credit

Cash $ $17,400$

Accounts receivable $3,740$

Allowance for doubtful accounts $ $832$

Merchandise inventory $12,300$

Trucks $34,000$

Accumulated depreciation$$Trucks $0$

Equipment $46,200$

Accumulated depreciation$$Equipment $12,540$

Accounts payable $5,100$

Estimated warranty liability $1,500$

Unearned services revenue $0$

Interest payable $0$

Long$-$term notes payable $17,000$

Common stock $24,000$

Retained earnings $39,900$

Dividends $12,000$

Extermination services revenue $64,000$

Interest revenue $876$

Sales $($of merchandise$)72,226$

Cost of goods sold $46,900$

Depreciation expense$$Trucks $0$

Depreciation expense$$Equipment $0$

Wages expense $37,000$

Interest expense $0$

Rent expense $11,000$

Bad debts expense $0$

Miscellaneous expense $1,234$

Repairs expense $9,000$

Utilities expense $7,200$

Warranty expense $0$

Totals $ $237,974$ $ $237,974$