Bug-Off Exterminators provides pest control services and sells extermination products manufactured by other companies. Following the company's unadjusted trial balance as of December 31, 2021. Unadjusted Trial Balance December 31, 2021 Cash Accounts receivable Allowance for doubtful accounts Merchandise inventory. Trucks Accumulated depreciation-Trucks Equipment Accounts payable Estimated warranty liability. Debit $ 20,000 Credit 34,450 $858 16,200 47,000 54,000 Accumulated depreciation-Equipment 14,750 5,750 2,150 Unearned services revenue Interest payable e Long-term notes payable: 30,000 D. Buggs, Capital 93,800 D. Buggs, Withdrawals 25,000 Extermination services revenue 90,000 Interest revenue 9024 Sales (of merchandise) 109,826 Cost of goods sold 50,800 Depreciation expense-Trucks Depreciation expense-Equipment 0 Wages expense 50,000 Interest expense 0 Rent expense 24,000 Bad debts expense 0 Miscellaneous expense 1,286 Repairs expense 151500 Utilities expense 9,800 Warranty expense 0 Totals $348,036 $348,036 The following information in a through h applies to the company at the end of the current year.