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, 2019.

December 31, 2019 Unadjusted Trial BalanceCash$18,800 Accounts receivable 4,900 Allowance for doubtful accounts $846 Merchandise inventory 9,900 Trucks 41,000 Accum. depreciationTrucks 0 Equipment 64,800 Accum. depreciationEquipment 19,400 Accounts payable 5,450 Estimated warranty liability 1,850 Unearned services revenue 0 Interest payable 0 Long-term notes payable 19,500 D. Buggs, Capital 80,000 D. Buggs, Withdrawals 19,000 Extermination services revenue 76,875 Interest revenue 890 Sales (of merchandise) 86,951 Cost of goods sold 49,000 Depreciation expenseTrucks 0 Depreciation expenseEquipment 0 Wages expense 44,000 Interest expense 0 Rent expense 18,000 Bad debts expense 0 Miscellaneous expense 1,262 Repairs expense 12,500 Utilities expense 8,600 Warranty expense 0 Totals$291,762 $291,762

1. Determine amounts for the following items:

1. Correct (reconciled) ending balance of Cash; and the amount of the omitted check.
2. Adjustment needed to obtain the correct ending balance of the Allowance for Doubtful Accounts.
3. Depreciation expense for the truck used during year 2019.
4. Depreciation expense for the two items of equipment used during year 2019.
5. The adjusted 2019 ending balances of the Extermination Services Revenue and Unearned Services Revenue accounts.
6. The adjusted 2019 ending balances of the accounts for Warranty Expense and Estimated Warranty Liability.
7. The adjusted 2019 ending balances of the accounts for Interest Expense and Interest Payable.

2. 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. 3. Prepare journal entries to record the adjustments entered on the six-column table. Assume Bug-Offs adjusted balance for Merchandise Inventory matches the year-end physical count. 4a. Prepare a single-step income statement for year 2019. 4b. Prepare a statement of owners equity (cash withdrawals during 2019 were $19,000) for year 2019 and there were no investments by the owner in the current year. 4c. Prepare a classified balance sheet as at 2019.