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. Cash December 31, 2021 Accounts receivable Allowance for doubtful accounts Unadjusted Trial Balance Debit $ 19,200 20,570 Credit $ 850 Merchandise inventory 15,000 Trucks 43,000 Accumulated depreciation- 0 Trucks Equipment 51,600 Accumulated depreciation- 14,070 Equipment Accounts payable 5,550 Estimated warranty liability Unearned services revenue Interest payable Long-term notes payable 1,950 0 0 26,000 Common stock 21,000 Retained earnings 63,600 Dividends 21,000 Extermination services 82,000 revenue Interest revenue 894 Sales (of merchandise) 93,826 Cost of goods sold 49,600 Depreciation expense-Trucks 0 Depreciation expense- 0 Equipment Wages expense 46,000 Interest expense 0 Rent expense 20,000 Bad debts expense Miscellaneous expense 0 1,270 Repairs expense 13,500 Utilities expense 9,000 Warranty expense 0 Totals $ 309,740 $ 309,740