• increase total assets or decrease total assets, or there is no change in total assets? (so, for example, if the adjusted ending balance in the inventory account increased, that means that total assets also increased as a result of that adjustment).
• increase total liabilities or decrease total liabilities or there is no change to total liabilities?
• increase total expenses or decrease total expenses, or there is no change in total expenses? (so, for example, if the adjustment increased salary expenses, that means that total expenses increased as a result of that adjustment).
• increase net income or decrease net income, or there is no change in net income or net loss?

a. $ 16,850 $ 2,398 Reconciled balance Omitted check Necessary adjustment Depreciation expense b. $ 595 C. $ 6,275 d. Sprayer $ 4,100 Injector $ 3,320 Depreciation expense e. Services Revenue Unearned Services Revenue $ 10,600 Ending balances after adjustment $ 71,400 Estimated Warranty Expense Warranty Liability $ 1,785$ 3,735 Ending balances after adjustment g. Interest Expense $ 0 Interest Payable $ Ending balances after adjustment BUG-OFF EXTERMINATORS December 31, 2019 Unadjusted Trial Balance Adjustments Debit Credit Debit Credit s 19,200 $ 2,350 5.100 690 Adjusted Trial Balance Debit Credit Account Title $ 16,850 s 850 $ 690 595 $ 755 15.000 43.000 15,000 43,000 0 6,275 6,275 > 74.000 74.000 7,420 28,420 3,152 Cash Accounts receivable Allowance for doubtful accounts Merchandise inventory Trucks Accum. deprec-Trucks Equipment Accum. deprec.-Equip Accounts payable Estim. warranty liability Unearned services rev Interest payable Long-term notes payable Common stock Retained earnings Dividends Extermination services revenue Interest revenue Sales 21,000 5,550 1,950 0 > 1,785 SI 3.735 10.600 10.600 > 0 > 26,000 21,000 63.600 28.000 21.000 63.600 > 21.000 21,000 > 82,000 10.800 71,400 894 74 > 968 010 93.826 93.828 49.800 010 0 > 6.275 7.420 49,600 6,275 7,420 46,000 0 48,000 0 Cost of goods sold Deprec. expense Trucks Deprec. expense-Equip Wages expense Interest expense Rent expense Bad debts expense Miscellaneous expense Repairs expense Utilities expense Warranty expense 20,000 20.000 0 595 595 28 1.270 13,500 1,298 13,500 9,000 9,000 0 1.785 1,785 s 325,321 Totals $316,670 S 29,789 $316.670 $ 329.731 27,391 No Transaction General Journal Debit Credit 1 26 2,398 Miscellaneous expenses Accounts payable Interest revenue Cash 74 2,350 (61) 690 N Allowance for doubtful accounts Accounts receivable 690 3 (52) 595 Bad debts expense Allowance for doubtful accounts 595 4 6,275 Depreciation expense-Trucks Accumulated depreciationTrucks 6,275 5 (d) 7,420 Depreciation expense-Equipment Accumulated depreciation-Equipment 7,420 02 (e) 10,600 Extermination services revenue Unearned services revenue 10,600 7 (1) 1,785 Warranty expense Estimated warranty liability 1,785 8 8 (9) No journal entry required BUG-OFF EXTERMINATORS Income Statement For Year Ended December 31, 2019 Revenues Sales 93,826 Extermination services revenue 71,400 Interest revenue 968 Total revenues $ 166,194 Expenses Cost of goods sold Depreciation expense-Trucks Depreciation expense-Equipment Wages expense Rent expense Bad debts expense Miscellaneous expenses Repairs expense Utilities expense Warranty expense 49,600 6,275 7,420 46,000 0 20,000 595 1,296 13,500 9,000 1,785 Total expenses Net income 155,471 10,723 $ BUG-OFF EXTERMINATORS Statement of Retained Earnings For Year Ended December 31, 2019 Retained earnings, December 31, 2018 Add: Net income 10,723 10.723 (21,000) -10,277 Less: Dividends Retained earnings, December 31, 2019 EA $ BUG-OFF EXTERMINATORS Balance Sheet December 31, 2019 Assets Current assets: Cash IS 16,850 Accounts receivable $ 4.410 Allowance for doubtful accounts (755) 3.655 Merchandise inventory 15,000 Total current assets 35,505 Plant assets: 43.000 Trucks Accum. depreciation-Trucks (6.275) 36,725 74.000 Equipment Accum. depreciation-Equipment >> (28,420) 45,580 82,305 Total plant assets Total assets Liabilities s 117,810 Current liabilities $ 3.152 Accounts payable Estimated warranty liability Unearned services revenue 3.735 10.800 s 17,487 28,000 Total current liabilities Long-term liabilities: Long-term notes payable Total liabilities Equity Common stock Retained earnings 43,487 0 21,000 53,323 Total liabilities and equity IS 117,810