Please answer #2

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, 2013. BUG-OFF EXTERMINATORS December 31, 2013 Unadjusted Trial Balance 17,400 Cash Accounts receivable 4.900 Allowance for doubtful accounts 822 Merchandise inventory 11,900 31,580 Trucks Accum. depreciation Trucks 46,880 Equipment 13,900 Accum. depreciation-Equipment Accounts payable 5,100 Estimated warranty liability 1,370 Unearned services revenue Interest payable Long-term notes payable 14,000 63,405 D. Buggs, Capital D. Buggs, Withdrawals 10.100 Extermination services revenue 59,410 Interest revenue 855 71,726 Sales (of merchandise) 46,800 Cost of goods sold Depreciation expense-Trucks Depreciation expense Equipment Wages expense 35,300 Interest expense Rent expense 10.500 Bad debts expense Miscellaneous expense 1,228 8,000 Repairs expense 6,000 Utilities expense Warranty expense $230,588 $230,588 Totals