Please answer number 2, 3 and 4

Bug-Off Exterminators provides pest cont... Bookmark 4.2 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-OFF EXTERMINATORS December 31, 2013 Unadjusted Trial Balance Cash $ 16,300 Accounts receivable 5,600 Allowance for doubtful accounts $ 827 Merchandise inventory 13,200 Trucks 31,520 Accum. depreciationTrucks 0 Equipment 48,050 Accum. depreciationEquipment 13,300 Accounts payable 5,900 Estimated warranty liability 1,340 Unearned services revenue 0 Interest payable 0 Long-term notes payable 13,300 D. Buggs, Capital 65,889 D. Buggs, Withdrawals 10,300 Extermination services revenue 60,250 Interest revenue 867 Sales (of merchandise) 72,426 Cost of goods sold 48,000 Depreciation expenseTrucks 0 Depreciation expenseEquipment 0 Wages expense 35,400 Interest expense 0 Rent expense 9,300 Bad debts expense 0 Miscellaneous expense 1,229 Repairs expense 9,500 Utilities expense 5,700 Warranty expense 0 Totals $ 234,099 $ 234,099 The following information in a through h applies to the company at the end of the current year. a. The bank reconciliation as of December 31, 2013, includes the following facts. Cash balance per bank $ 14,900 Cash balance per books 16,300 Outstanding checks 1,900 Deposit in transit 2,350 Interest earned (on bank account) 34 Bank service charges (miscellaneous expense) 25 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 $673 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 $713. c. A truck is purchased and placed in service on January 1, 2013. Its cost is being depreciated with the straight-line method using the following facts and estimates. Original cost $ 31,520 Expected salvage value 7,400 Useful life (years) 4 d. Two items of equipment (a sprayer and an injector) were purchased and put into service in early January 2011. They are being depreciated with the straight-line method using these facts and estimates. Sprayer Injector Original cost $ 28,400 $ 19,650 Expected salvage value 3,600 3,200 Useful life (years) 8 5 e. On August 1, 2013, the company is paid $4,440 cash in advance to provide monthly service for an apartment complex for one year. The company began providing the services in August. 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 1.5% of the extermination services revenue of $57,660 for 2013. No warranty expense has been recorded for 2013. All costs of servicing warranties in 2013 were properly debited to the Estimated Warranty Liability account. g. The $13,300 long-term note is an 8%, 5-year, interest-bearing note with interest payable annually on December 31. The note was signed with First National Bank on December 31, 2013. h. The ending inventory of merchandise is counted and determined to have a cost of $13,200. Bug-Off uses a perpetual inventory system. Required: 1. Use the preceding information to determine amounts for the following items. a. Correct (reconciled) ending balance of Cash, and the amount of the omitted check. b. Adjustment needed to obtain the correct ending balance of the Allowance for Doubtful Accounts. c. Depreciation expense for the truck used during year 2013. d. Depreciation expense for the two items of equipment used during year 2013. e. The adjusted 2013 ending balances of the Extermination Services Revenue and Unearned Services Revenue accounts. (Do not round your intermediate calculations.) f. The adjusted 2013 ending balances of the accounts for Warranty Expense and Estimated Warranty Liability. g. The adjusted 2013 ending balances of the accounts for Interest Expense and Interest Payable. 2. 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.) BUG-OFF EXTERMINATORS December 31, 2013 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Account Title Debit Credit Debit Credit Debit Credit Debit/credit Cash $16,300 Accounts receivable 5,600 Allowance for doubtful accounts $827 Merchandise inventory 13,200 Trucks 31,520 Accum. deprec.Trucks 0 Equipment 48,050 Accum. deprec.Equip 13,300 Accounts payable 5,900 Estim. warranty liability 1,340 Unearned services rev 0 Interest payable 0 Long-term notes payable 13,300 D. Buggs, Capital 65,889 D. Buggs, Withdrawals 10,300 Extermination services revenue 60,250 Interest revenue 867 Sales 72,426 Cost of goods sold 48,000 Deprec. expenseTrucks 0 Deprec. expenseEquip 0 Wages expense 35,400 Interest expense 0 Rent expense 9,300 Bad debts expense 0 Miscellaneous expense 1,229 Repairs expense 9,500 Utilities expense 5,700 Warranty expense 0 Totals $234,099 $234,099 $0 $0 $0 $0 + The full content of this question did not transfer to your assignment. Please try again. reload 3. Prepare journal entries to record the adjustments entered on the six-column table. Assume Bug-Offs adjusted balance for Merchandise Inventory matches the year-end physical count. (If no entry is required for a particular transaction, select "No journal entry required" in the first account field. Do not round your intermediate calculations.) A B C D Transaction General Journal Debit Credit 1 (a) Miscellaneous expenses 2 Accounts payable 3 Interest revenue 4 Cash 5 6 (b1) Allowance for doubtful accounts 7 Accounts receivable 8 9 (b2) Bad debts expense 10 Allowance for doubtful accounts 11 12 (c) Depreciation expenseTrucks 13 Accumulated depreciationTrucks 14 15 (d) Depreciation expenseEquipment 16 Accumulated depreciationEquipment 17 18 (e) Extermination services revenue 19 Unearned services revenue 20 21 (f) Warranty expense 22 Estimated warranty liability 23 24 (g) No journal entry required no no no The full content of this question did not transfer to your assignment. Please try again. reload Prepare a statement of owners equity (cash withdrawals during 2013 were $10,300) for year 2013 and there were no investments by the owner in the current year. BUG-OFF EXTERMINATORS Statement of Owners Equity For Year Ended December 31, 2013 D. Buggs, Capital, December 31, 2012 Add: Net income 0 Less: Withdrawals by owner D. Buggs, Capital, December 31, 2013 $0 + The full content of this question did not transfer to your assignment. Please try again. reload 4.3 Prepare a Classified balance sheet as at 2013. (Negative amounts should be indicated by a minus sign. Do not round your intermediate calculations.) Estimated warranty liability BUG-OFF EXTERMINATORS Balance Sheet December 31, 2013 Assets Current assets: Cash Accounts receivable Allowance for doubtful accounts 0 Merchandise inventory Total current assets 0 Plant assets: Trucks Accum. depreciationTrucks 0 Equipment Accum. depreciationEquipment 0 Total plant assets 0 Total assets $0 Liabilities Current liabilities: Accounts payable Estimated warranty liability Unearned services revenue Total current liabilities $0 Long-term liabilities: Long-term notes payable Total liabilities 0 Equity D. Buggs, Capital Total liabilities and equity $0 + Accounts payable Accounts receivable Accum. depreciationEquipment Accum. depreciationTrucks Allowance for doubtful accounts Bad debts expense Cash Cost of goods sold D. Buggs, Capital D. Buggs, Withdrawals Depreciation expenseEquipment Depreciation expenseTrucks Equipment Estimated warranty liability Extermination services revenue Interest expense Interest payable Interest revenue Long-term notes payable Merchandise inventory Miscellaneous expenses Rent expense Repairs expense Sales Trucks Unearned services revenue Utilities expense Wages expense Warranty expense