got the first problem done need help with second one.

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, 2023 Cash Account receivable Allowance for doubtful accounts Merchandise inventory Trucka Accumulated depreciation-Trucks Equipment Accumulated depreciation Equipment Accounts payable Estimated warranty liability Unearned services revenue Interest payable Long-term notes payable D. Buggs, Capital D. Bagga, Withdrawala 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 Repair expense Utilities expense Warranty expense Totals Unadjusted Trial Balance Debit Credit $ 20,200 37,920 $ 860 16,500 49,000 0 54,600 14,920 5,500 2,200 0 0 31.000 96,100 26,000 92.000 904 233,926 51, 100 0 51,000 25,000 0 1.290 16,000 30.000 0 3357610 3357.610 The following information in a through happlies to the company at the end of the current year a. The bank reconciliation as of December 31, 2021, includes the following facts Cash balande per bank Anh lng FI tc Outstanding checks Deponit Cras Interest End on hank modund) Bank service charged hiscellaneous expense) 26,700 20,200 2,600 3.250 34 a. The bank reconciliation as of December 31, 2021. Includes the following facts. Caah balance per bank $ 16,700 Cash balance per books 20, 200 Outstanding checks 2,600 Deposit in transit 3,250 Interest earned on bank account) 84 Bank service charges miscellaneous expense) 31 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 $695 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 $780, c. A truck is purchased and placed in service on January 1, 2021. Its cost is being depreciated with the straightline method using the following facts and estimates Original cont $ 40,000 Expected salvage value $ 11,400 Unetul lite tyears) d. Two items of equipment (a sprayer and an injector) were purchased and put into service in early January 2019. They are being depreciated with the straight-line method using these facts and estimates Sprayer Injector Original con 30,200 $ 24,00 Expected salvage value $ 3,000 $ 4,100 Uostal iste (years) e. On September 1, 2021, the company is paid $21.900 cash in advance to provide monthly service for an apartment complex for one year. The company began providing the services in September 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 of $77400 for 2021 No warranty expense has been recorded for 2021 All costs of servicing warranties in 2021 were properly debited to the Estimated Warranty Liability account 2. The $31.000 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, 2021 h. The ending inventory of merchandise is counted and determined to have a cost of $14.900. Bug-Off uses a perpetual inventory system Reg 1 Reg 2 Reg 3 Req 4A Req 48 Reg 4C Use the results of part 1 to complete the six-column table by first entering the appropriate adjustments for items a through g and then completing the adjusted trial balance columns. Hint: Item b requires two adjustments. (Do not round your intermediate calculations.) Account Title Adjusted Trial Balance Debit Credit 4 BUG-OFF EXTERMINATORS December 31, 2021 Unadjusted Trial Balance Adjustments Debit Credit Debit Credit $ 20,200 37.920 $ 860 16,500 48,000 0 54.600 14,920 5.800 2 200 0 16,500 48.000 Cash Accounts receivable Allowance for doubtful accounts Merchandise inventory Trucks Accumulated depreciation-Trucks Equipment Accumulated depreciation-Equipment Accounts payable Estimated warranty liability Uneamed services revenue Interest payable Long term notes payable D Buggs, Capital D. Buggs, Withdrawals Extermination Services revenue Interest revenue Sales Cost of goods sold Depreciation expense Trucks Depreciation expense-Equipment Wages expense 54,600 0 31,000 96,100 31,000 96,100 26,000 92,000 904 113,826 113,826 51,100 51,100 0 0 51,000 51.000