I had to split the journal entry in to two photos

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 OFFEXTERMINATORS December 31, 2013 Trial Balance 17,400 5,900 Allowance for doubtful accounts 814 Merchandise inventory 13,700 31,020 Accum. depreciation-Trucks Equipment 47,670 Accum. depreciation-Equipment 12,200 Accounts payable 6,000 Estimated warranty liability 1,270 Uneamed services revenue Interest payable Long-term notes payable 13,300 69,832 11,300 D, Buggs, Capital D. Buggs. Withdrawals Extermination services revenue 59,920 Interest revenue Sales (of merchandise) 72,626 Cost of goods sold 47,000 Depreciation expense-Trucks Depreciation expense Equipment 35,200 10,300 Bad debts expense Miscellaneous expense 1.237 9,700 Utilities expense 6,400 Warranty expense $236,827 $236,827 The following information in a through h applies to the company at the end the current year