Bug$-$Off Exterminators provides pest control services and sells extermination products manufactured by other companies. Following is

the company's unadjusted trial balance as of December $31,2021.$

The following information in a through $h$ applies to the company at the end of the current year.

a$.$ The bank reconciliation as of December $31,2021,$ includes the following facts.

Cash balance per bank

Cash balance per books

$$15,100$

$17,000$

Outstanding checks

$17,000$

$1,800$