Required: 1. Determine amounts for the following items:

1. Correct (reconciled) ending balance of Cash; and the amount of the omitted check.
2. Adjustment needed to obtain the correct ending balance of the Allowance for Doubtful Accounts.
3. Depreciation expense for the truck used during year 2019.
4. Depreciation expense for the two items of equipment used during year 2019.
5. The adjusted 2019 ending balances of the Extermination Services Revenue and Unearned Services Revenue accounts.
6. The adjusted 2019 ending balances of the accounts for Warranty Expense and Estimated Warranty Liability.
7. The adjusted 2019 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. 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. 4a. Prepare a single-step income statement for year 2019. 4b. Prepare the statement of retained earnings (cash dividends during 2019 were $12,000) for 2019. 4c. Prepare a classified balance sheet as at 2019.

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, 2019
	Unadjusted Trial Balance		Adjustments		Adjusted Trial Balance
Account Title	Debit	Credit	Debit	Credit	Debit	Credit
Cash	$17,400
Accounts receivable	4,200
Allowance for doubtful accounts		$832
Merchandise inventory	12,300
Trucks	34,000
Accum. deprec.Trucks		0
Equipment	47,000
Accum. deprec.Equip		13,800
Accounts payable		5,100
Estim. warranty liability		1,500
Unearned services rev		0
Interest payable		0
Long-term notes payable		17,000
Common stock		12,000
Retained earnings		51,900
Dividends	12,000
Extermination services revenue		64,000
Interest revenue		876
Sales		72,226
Cost of goods sold	46,900
Deprec. expenseTrucks	0
Deprec. expenseEquip	0
Wages expense	37,000
Interest expense	0
Rent expense	11,000
Bad debts expense	0
Miscellaneous expense	1,234
Repairs expense	9,000
Utilities expense	7,200
Warranty expense	0
Totals	$239,234	$239,234	$0	$0	$0	$0