Bug$-$Off Exterminators provides pest control services and sells extermination products manufactured by other companles. Following is the company's unadjusted trial balance as of December $31,2021.$

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

a$.$ The bank reconcillation as of December $31,2021,$ Includes the following facts.

$\backslash$begin$\{$tabular$\}\{$lr$\}$

Cash balance per bank & $\backslash (\backslash$$ $16,600\backslash )\backslash \backslash$

Cash balance per books & $20,000\backslash \backslash$

Outstanding checks & $2,550\backslash \backslash$

Deposit in transit & $3,200\backslash \backslash$

Interest earned $($on bank account$)$ & $82\backslash \backslash$

Bank service charges $($miscellaneous expense$)$ & $30$

$\backslash$end$\{$tabular$\}$

Reported on the bank statement is a canceled check that the company falled to record. $($Information from the bank reconcillation allows you to determine the amount of this check, which is a payment on an account payable.$)$

b$.$ An examination of customers' accounts shows that accounts totaling $\backslash (\backslash$$ $694\backslash )$ should be written off as uncollectible. Using an aging of recelvables, the company determines that the ending balance of the Allowance for Doubtful Accounts should be $\backslash (\backslash$$ $775\backslash ).$

c$.$ A truck is purchased and placed in service on January $1,2021.$ Its cost is being depreclated with the stralght$-$IIne method using

Original cost $$47,000$

Expected salvage value $ $ $14,000$

Useful life $($years$)4$

d$.$ Two Items of equipment $($a sprayer and an injector$)$ were purchased and put Into service in early January $2019.$ They are belng

depreclated with the straight$-$line method using these facts and estimates.

e$.$ On September $1,2021,$ the company is pald $$20,700$ 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 recelved, the full amount was credited to

the Extermination Services Revenue account.

f$.$ 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 $$76,200$ for $2021.$ No warranty expense has been recorded for $2021.$ All costs of servicing

warrantles in $2021$ were properly debited to the Estimated Warranty Liability account.

g$.$ The $$30,000$ 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 $31,2021.$

h$.$ The ending Inventory of merchandise is counted and determined to have a cost of $$14,700.$ Bug$-$Off uses a perpetual Inventory

system.

Required:

Determine amounts for the following items:

a$.$ Correct $($reconciled$)$ ending balance of Cash; and the amount of the omitted check.

b$.$ Adjustment needed to obtain the correct ending balance of the Allowance for Doubtful Accounts.

c$.$ Depreclation expense for the truck used during year $2021.$

d$.$ Depreclation expense for the two Items of equipment used during year $2021.$

e$.$ The adjusted $2021$ ending balances of the Extermination Services Revenue and Unearned Services Revenue accounts.

f$.$ The adjusted $2021$ ending balances of the Warranty Expense and the Estimated Warranty Llability accounts.

g$.$ The adjusted $2021$ ending balances of the Interest Expense and the Interest Payable accounts.

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.

Prepare journal entries to record the adjustments entered on the slx$-$column table. Assume Bug$-$Off's adjusted balance for

Merchandise Inventory matches the year$-$end physical count.

$4$a$.$ Prepare a single$-$step income

Determine amounts for the following items:

C