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.)

BUG-OFF EXTERMINATORS
December 31, 2021
Account Title	Unadjusted Trial Balance		Adjustments		Adjusted Trial Balance
	Debit	Credit	Debit	Credit	Debit	Credit
Cash	$20,600			$3,050	$17,550
Accounts receivable	44,860			697	44,163
Allowance for doubtful accounts		$864	$697	623		$790
Merchandise inventory	17,100				17,100
Trucks	50,000				50,000
Accumulated depreciationTrucks		0		8,700		8,700
Equipment	55,800				55,800
Accumulated depreciationEquipment		15,260		7,630		22,890
Accounts payable		5,900	3,105			2,795
Estimated warranty liability		2,300		1,995		4,295
Unearned services revenue		0		16,200		16,200
Interest payable		0
Long-term notes payable		33,000				33,000
Common stock		35,000				35,000
Retained earnings		65,700				65,700
Dividends	28,000				28,000
Extermination services revenue		96,000	16,200			79,800
Interest revenue		908		88		996
Sales		121,826				121,826
Cost of goods sold	51,700				51,700
Depreciation expenseTrucks	0		8,700		8,700
Depreciation expenseEquipment	0		7,630		7,630
Wages expense	53,000				53,000
Interest expense	0
Rent expense	27,000				27,000
Bad debts expense	0		623		623
Miscellaneous expense	1,298		33		1,331
Repairs expense	17,000				17,000
Utilities expense	10,400				10,400
Warranty expense	0		1995		1,995
Totals	$376,758	$376,758	$36,988	$38,983	$391,992	$391,992

a. Record the adjustment to the Cash account.

b1. Record the write off of uncollectible accounts.

b2. Record the adjustment for bad debts.

c. Record depreciation on the truck.

d. Record depreciation on the equipment.

e. Recorded the adjustment for unearned revenues.

f. Record the estimated warranty expense.

g. Record the adjustment for interest.