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. Note: Do not round your intermediate calculations. \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline & & Debit & & Credit & Debit & Credit & Debit & Credit \\ \hline Cash & $ & 17,600 & & & & & & \\ \hline Accounts receivable & & 3,610 & & & & & & \\ \hline Allowance for doubtful accounts & & & $ & 834 & & & & \\ \hline Merchandise inventory & & 12,600 & & & & & & \\ \hline Trucks & & 35,000 & & & & & & \\ \hline Accumulated depreciation-Trucks & & & & 0 & & & & \\ \hline Equipment & & 46,800 & & & & & & \\ \hline Accumulated depreciation-Equipment & & & & 12,710 & & & & \\ \hline Accounts payable & & & & 5,150 & & & & \\ \hline Estimated warranty liability & & & & 1,550 & & & & \\ \hline Unearned services revenue & & & & 0 & & & & \\ \hline Interest payable & & & & 0 & & & & \\ \hline Long-term notes payable & & & & 18,000 & & & & \\ \hline Common stock & & & & 26,000 & & & & \\ \hline Retained earnings & & & & 40,200 & & & & \\ \hline Dividends & & 13,000 & & & & & & \\ \hline Extermination services revenue & & & & 66,000 & & & & \\ \hline Interest revenue & & & & 878 & & & & \\ \hline Sales & & & & 72,626 & & & & \\ \hline Cost of goods sold & & 47,200 & & & & & & \\ \hline Depreciation expense-Trucks & & 0 & & & & & & \\ \hline Depreciation expense-Equipment & & 0 & & & & & & \\ \hline Wages expense & & 38,000 & & & & & & \\ \hline Interest expense & & 0 & & & & & & \\ \hline Rent expense & & 12,000 & & & & & & \\ \hline Bad debts expense & & 0 & & & & & & \\ \hline Miscellaneous expense & & 1,238 & & & & & & \\ \hline Repairs expense & & 9,500 & & & & & & \\ \hline Utilities expense & & 7,400 & & & & & & \\ \hline Warranty expense & & 0 & & & & & & \\ \hline Totals & $ & 243,948 & $ & 243,948 & $ & $ & 0 & $ \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline a. Reconciled balance of cash & $ & 16,050 & & \\ \hline a. Omitted check & $ & 1,590 & & \\ \hline b. Necessary adjustment & $ & 563 & & \\ \hline \multirow[t]{2}{*}{ c. Depreciation expense } & $ & 6,450 & & \\ \hline & \multicolumn{2}{|c|}{ Sprayer } & \multicolumn{2}{|c|}{ Injector } \\ \hline \multirow[t]{2}{*}{ d. Depreciation expense } & $ & 3,075 & $ & 3,280 \\ \hline & \multicolumn{2}{|c|}{\begin{tabular}{l} Extermination \\ Services \\ Revenue \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{c} Unearned \\ Services \\ Revenue \end{tabular}} \\ \hline \multirow[t]{2}{*}{ e. Ending balances after adjustment } & $ & 61,800 & $ & 4,200 \\ \hline & \multicolumn{2}{|c|}{\begin{tabular}{l} Warranty \\ Expense \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{c} Estimated \\ Warranty \\ Liability \end{tabular}} \\ \hline \multirow[t]{2}{*}{ f. Ending balances after adjustment } & $ & 1,545 & $ & 3,095 \\ \hline & \multicolumn{2}{|c|}{\begin{tabular}{l} Interest \\ Expense \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} Interest \\ Payable \end{tabular}} \\ \hline g. Ending balances after adjustment & & & & \\ \hline \end{tabular} 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. Note: Do not round your intermediate calculations. \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline & & Debit & & Credit & Debit & Credit & Debit & Credit \\ \hline Cash & $ & 17,600 & & & & & & \\ \hline Accounts receivable & & 3,610 & & & & & & \\ \hline Allowance for doubtful accounts & & & $ & 834 & & & & \\ \hline Merchandise inventory & & 12,600 & & & & & & \\ \hline Trucks & & 35,000 & & & & & & \\ \hline Accumulated depreciation-Trucks & & & & 0 & & & & \\ \hline Equipment & & 46,800 & & & & & & \\ \hline Accumulated depreciation-Equipment & & & & 12,710 & & & & \\ \hline Accounts payable & & & & 5,150 & & & & \\ \hline Estimated warranty liability & & & & 1,550 & & & & \\ \hline Unearned services revenue & & & & 0 & & & & \\ \hline Interest payable & & & & 0 & & & & \\ \hline Long-term notes payable & & & & 18,000 & & & & \\ \hline Common stock & & & & 26,000 & & & & \\ \hline Retained earnings & & & & 40,200 & & & & \\ \hline Dividends & & 13,000 & & & & & & \\ \hline Extermination services revenue & & & & 66,000 & & & & \\ \hline Interest revenue & & & & 878 & & & & \\ \hline Sales & & & & 72,626 & & & & \\ \hline Cost of goods sold & & 47,200 & & & & & & \\ \hline Depreciation expense-Trucks & & 0 & & & & & & \\ \hline Depreciation expense-Equipment & & 0 & & & & & & \\ \hline Wages expense & & 38,000 & & & & & & \\ \hline Interest expense & & 0 & & & & & & \\ \hline Rent expense & & 12,000 & & & & & & \\ \hline Bad debts expense & & 0 & & & & & & \\ \hline Miscellaneous expense & & 1,238 & & & & & & \\ \hline Repairs expense & & 9,500 & & & & & & \\ \hline Utilities expense & & 7,400 & & & & & & \\ \hline Warranty expense & & 0 & & & & & & \\ \hline Totals & $ & 243,948 & $ & 243,948 & $ & $ & 0 & $ \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline a. Reconciled balance of cash & $ & 16,050 & & \\ \hline a. Omitted check & $ & 1,590 & & \\ \hline b. Necessary adjustment & $ & 563 & & \\ \hline \multirow[t]{2}{*}{ c. Depreciation expense } & $ & 6,450 & & \\ \hline & \multicolumn{2}{|c|}{ Sprayer } & \multicolumn{2}{|c|}{ Injector } \\ \hline \multirow[t]{2}{*}{ d. Depreciation expense } & $ & 3,075 & $ & 3,280 \\ \hline & \multicolumn{2}{|c|}{\begin{tabular}{l} Extermination \\ Services \\ Revenue \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{c} Unearned \\ Services \\ Revenue \end{tabular}} \\ \hline \multirow[t]{2}{*}{ e. Ending balances after adjustment } & $ & 61,800 & $ & 4,200 \\ \hline & \multicolumn{2}{|c|}{\begin{tabular}{l} Warranty \\ Expense \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{c} Estimated \\ Warranty \\ Liability \end{tabular}} \\ \hline \multirow[t]{2}{*}{ f. Ending balances after adjustment } & $ & 1,545 & $ & 3,095 \\ \hline & \multicolumn{2}{|c|}{\begin{tabular}{l} Interest \\ Expense \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} Interest \\ Payable \end{tabular}} \\ \hline g. Ending balances after adjustment & & & & \\ \hline \end{tabular}