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	$20,200		not attempted	not attempted	not attempted	not attempted
Accounts receivable	5,600		not attempted	not attempted	not attempted	not attempted
Allowance for doubtful accounts		$860	not attempted	not attempted	not attempted	not attempted
Merchandise inventory	16,500		not attempted	not attempted	not attempted	not attempted
Trucks	48,000		not attempted	not attempted	not attempted	not attempted
Accum. deprec.Trucks		0	not attempted	not attempted	not attempted	not attempted
Equipment	97,000		not attempted	not attempted	not attempted	not attempted
Accum. deprec.Equip		25,000	not attempted	not attempted	not attempted	not attempted
Accounts payable		5,800	not attempted	not attempted	not attempted	not attempted
Estim. warranty liability		2,200	not attempted	not attempted	not attempted	not attempted
Unearned services rev		0	not attempted	not attempted	not attempted	not attempted
Interest payable		0	not attempted	not attempted	not attempted	not attempted
Long-term notes payable		31,000	not attempted	not attempted	not attempted	not attempted
Common stock		26,000	not attempted	not attempted	not attempted	not attempted
Retained earnings		70,100	not attempted	not attempted	not attempted	not attempted
Dividends	26,000		not attempted	not attempted	not attempted	not attempted
Extermination services revenue		92,000	not attempted	not attempted	not attempted	not attempted
Interest revenue		904	not attempted	not attempted	not attempted	not attempted
Sales		113,826	not attempted	not attempted	not attempted	not attempted
Cost of goods sold	51,100		not attempted	not attempted	not attempted	not attempted
Deprec. expenseTrucks	0		not attempted	not attempted	not attempted	not attempted
Deprec. expenseEquip	0		not attempted	not attempted	not attempted	not attempted
Wages expense	51,000		not attempted	not attempted	not attempted	not attempted
Interest expense	0		not attempted	not attempted	not attempted	not attempted
Rent expense	25,000		not attempted	not attempted	not attempted	not attempted
Bad debts expense	0		not attempted	not attempted	not attempted	not attempted
Miscellaneous expense	1,290		not attempted	not attempted	not attempted	not attempted
Repairs expense	16,000		not attempted	not attempted	not attempted	not attempted
Utilities expense	10,000		not attempted	not attempted	not attempted	not attempted
Warranty expense	0		not attempted	not attempted	not attempted	not attempted
Totals	$367,690	$367,690	$0	$0	$0	$0

Answer 1 of 1 vvorkind: a+ Allowance for Doubtful Accounts c. u. e. Unearned Services Revenue =$219008/12=$14600 Extermination Services Revenue =$92000$14600=$77400 f. Warranty Expense =2.5%$77400=$1935 Estimated Warranty Liability =$2200+$1935=$4135 g. Since the note is signed on December 31, 2019, no interest is required to be accrued on the same on December 31, 2019. Answer 1 of 1 vvorkind: a+ Allowance for Doubtful Accounts c. u. e. Unearned Services Revenue =$219008/12=$14600 Extermination Services Revenue =$92000$14600=$77400 f. Warranty Expense =2.5%$77400=$1935 Estimated Warranty Liability =$2200+$1935=$4135 g. Since the note is signed on December 31, 2019, no interest is required to be accrued on the same on December 31, 2019