Part 2-4

CP 11 Bug-Off Exterminators provides pest control services and sells extermination p manufac- tured by other companies. The following six-column table contains the company's unadjusted trial bal- ance as of December 31, 2015. BUG-OFF EXTERMINATORS December 31.2015 Unadjusted Adjusted Trial Balance Adjustments Trial Balance 17,000 Accounts receivable 4,000 Allowance for doubtful accounts 828 Merchandise inventory Trucks 32,000 Accum. depreciation-Trucks Equipment 45,000 Accum. depreciation--Equipment 12.200 Accounts payable 5.000 Estimated warranty liability I.400 Unearned services revenue Interest payable Long-term notes payable 15.000 D. Buggs, Capital 59,700 D. Buggs, Withdrawals Extermination services revenue Interest revenue Sales (of merchandise) 46,300 Cost of goods sold Depreciation expense-Trucks Depreciation expense Equipment 35.000 Wages expense Interest expense Rent expense Bad debts expense Miscellaneous expense 8.000 Repairs expense 6.800 Utilities expense Warranty expense $226,026 $226,026