Problem 2. Use the results of part 1 to complete the six-column table by first entering the appropriate adjustments for items a through gband then completing the adjusted trial balance columns. ( hint: item b requires two adjustments)

MPREHENSIVE cp Record the Exterminators six-column services and sells extermination products manufac table contains the company's unadjusted trial bal- UUlu The U following meRlllllullE 11 for the other (ies) 4. entry tured by companies. -Off Exterminators ance as of December 31, 2015. of Chapters 1-11) BUG OFF EXTERMINATORS December 31, 2015 Adjusted Unadjusted Trial Balance Adjustments Trial Balance 17.000 4,000 Accounts receivable 828 Allowance for doubtful accounts II, 700 Merchandise inventory 32,000 Accum. depreciation-Trucks 45,000 Equipment 2,200 Accum, depreciation-Equipment Accounts payabl Estimated warrancy liability Unearned services revenue Interest payable 15,000 Long-term notes payable 57,700 D. Buggs, Capital D. Buggs. Withdrawals. Extermination services revenue 872 Interest revenue 71,026 Sales (of merchandise) 46,300 Cost of goods sold Depreciation expense-Trucks Depreciation expense Equipment 35,000 Wages expense Interest expense 9.000 Rent expense Bad debts expense ,226 Miscellaneous expense 8.000 Repairs expense 6,800 Utilities expense Warranty expenses $226.026 $226.026 Totals MPREHENSIVE cp Record the Exterminators six-column services and sells extermination products manufac table contains the company's unadjusted trial bal- UUlu The U following meRlllllullE 11 for the other (ies) 4. entry tured by companies. -Off Exterminators ance as of December 31, 2015. of Chapters 1-11) BUG OFF EXTERMINATORS December 31, 2015 Adjusted Unadjusted Trial Balance Adjustments Trial Balance 17.000 4,000 Accounts receivable 828 Allowance for doubtful accounts II, 700 Merchandise inventory 32,000 Accum. depreciation-Trucks 45,000 Equipment 2,200 Accum, depreciation-Equipment Accounts payabl Estimated warrancy liability Unearned services revenue Interest payable 15,000 Long-term notes payable 57,700 D. Buggs, Capital D. Buggs. Withdrawals. Extermination services revenue 872 Interest revenue 71,026 Sales (of merchandise) 46,300 Cost of goods sold Depreciation expense-Trucks Depreciation expense Equipment 35,000 Wages expense Interest expense 9.000 Rent expense Bad debts expense ,226 Miscellaneous expense 8.000 Repairs expense 6,800 Utilities expense Warranty expenses $226.026 $226.026 Totals