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, 2020. December 31, 2020 Unadjusted Trial Balance Cash Accounts receivable Allowance for doubtful accounts Merchandise inventory Trucks Accum. depreciation-Trucks Equipment $ 17,200 4,100 $ 830 12,000 33,000 46,000 Accum. depreciation-Equipment 13,000 Accounts payable 5,050 Estimated warranty liability 1,450 Unearned services revenue Interest payable Long-term notes payable 16,000 Common stock 11,000 Retained earnings 50,600 Dividends 11,000 Extermination services revenue 62,000 Interest revenue 874 Sales (of merchandise) 71,826 Cost of goods sold 46,600 Depreciation expense-Trucks 0 Depreciation expense-Equipment Wages expense 36,000 Interest expense Rent expense 10,000 Bad debts expense Miscellaneous expense 1,230 Repairs expense 8,500 Utilities expense 7,000 Warranty expense Totals $232,630 $232,630