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. December 31, 2021 Unadjusted Trial Balance Debit Credit Cash $ 19,400 Accounts receivable 24,040 Allowance for doubtful accounts $ 852 Merchandise inventory 15,300 Trucks 44,000 Accumulated depreciationTrucks 0 Equipment 52,200 Accumulated depreciationEquipment 14,240 Accounts payable 5,600 Estimated warranty liability 2,000 Unearned services revenue 0 Interest payable 0 Long-term notes payable 27,000 D. Buggs, Capital 86,900 D. Buggs, Withdrawals 22,000 Extermination services revenue 84,000 Interest revenue 896 Sales (of merch