Bug$-$Off Exterminators provides pest control services and sells extermination products manufactured by other companiesFollowing is the company's unadjusted trial balance as of December $31,2021.$ December $,$ Unadjusted Trial Balance Debit Credit Cash $ $18,000$ Accounts receivable $3,350$ Allowance for doubtful accounts $838$ Merchandise inventory $13,200.$ Trucks debited $37,000.$ Accumulated depreciation$-$Trucks credit $0.$ Equipment debit $48,000.$ Accumulated depreciation equipment credit $13,050.$ Accounts payable credit $5,250.$ Estimated warranty liability credit $1,650.$ Unearned services revenue credit $0.$ Interest payable credit $0.$ Long$-$term notes payable $20,000.$ Common stock $30,000.$ Retained earnings $40,800.$ Dividend debit $15,000.$ Extermination services revenue credit $70,000.$ Interest revenue credit $882.$ Sales $($of merchandise$)$ credit $73,426.$ Cost of goods sold debit $47,800.$ Depreciation expense$-$Trucks debit $0.$ Depreciation expenses equipment debit $0.$ Wage expenses debit $40,000.$ Interest expense debit $0.$ Rent expenses debit $14,000.$ Bad debts expense debit $0.$ Miscellaneous expense debit $1,246.$ Repairs expense debit $10,500.$ Utilities expense debit $7,800.$ Warranty expense debit $0.$ Totals for debit: $$255,896.$ Totals for credit: $$255,896.$ a$.$ The bank reconciliation as of December $31,2021,$ includes the following facts Cash balance $15,600.$Cash balance per books $18,000.$ Outstanding checks $2,050.$ Deposit in transit $2,700.$ Interest earned $($on bank account$)$ $$62.$ Bank service chargers $($miscellaneous expense$)$ $$20.$ Reported on the bank statement is a canceled check that the company failed to record$($Information from the bank reconciliation allows you to determine the amount of this check, which is a payment on an account payable$)$b$.$ An examination of customersaccounts shows that accounts totaling $$684$ should be written off as uncollectible. Using an aging of receivables, the company determines that the ending balance of the Allowance for Doubtful Accounts should be $$725$ c$.$ A truck is purchased and placed in service on January $1,2021.$ Its cost is being depreciated with the straight$-$line method using the following facts and estimates Original cost Expected salvage value Useful life $($ years $).$ The original cost is $$28,000$ for sprayer. The Injector is $$20,000.$ For Expected salvage value $.$ The sprayer is $$3,000$ the Injector is $$3,000.$ Useful life$($years$)$ sprayer is $8.$Injector is $5.**$ On September $1,2021,$ the company is paid $$8,700$ cash in advance to provide monthly service for an apartment complex for one year. The company began providing the services in September. When the cash was received, the full amount was credited to the Extermination Services Revenue account$*$ The company offers a warranty for the services it sells. The expected cost of providing warranty service is $2\mathrm{.}5\%$ of the extermination services revenue of $$64,200$ for $2021.$ No warranty expense has been recorded for $2021.$ All costs of servicing warranties in $2021$ were properly debited to the Estimated Warranty Liability account.$*$ The $$20,000$ long$-$term note is an $8\%,$ five$-$year, interest$-$bearing note with interest payable annually on December $31.$ The note was signed with First National Bank on December $31,2021.**$ The ending inventory of merchandise is counted and determined to have a cost of $$12,700.$ Bug$-$Off uses a perpetual inventory system.

Complete the six$-$column table by first entering the appropiate adjustments for items a through g and then completing the adjusted trial balance columns. Hint: Itemd b requires two adjustments.