Comprehensive Problem-Bug- off Exterminator provides pest control services

Bug- off Exterminator provides pest control services  and sells exterminator products  manufactured by other companies .The following six -column table contains the company's unadjusted trial balance as of December 31st,2021. Bug of Exterminator December 31st,2021   Unadjusted trail balance Adjustments Adjusted Trial balance Cash  $                                                           18,600.00     Accounts Receivable  $                                                             4,800.00     Allowance for doubtful accounts    $                           844.00   Merchandise Inventory  $                                                           10,100.00     Trucks  $                                                           40,000.00     Accumulated Depreciation -Trucks    $                                    -     Equipment  $                                                           60,200.00     Accumulated Depreciation -Equipment's    $                     18,600.00   Accounts Payable    $                       5,400.00   Estimated Warranty liability    $                       1,800.00   Unearned service revenue    $                                    -     Interest Payable    $                                    -     Long term notes payable    $                     19,000.00   D.Buggs Capital    $                     77,700.00   D.Buggs Withdrawals  $                                                           18,000.00     Extermination Services Revenue    $                     74,975.00   Interest Revenue    $                           888.00   Sales(of merchandise)    $                     82,851.00   Cost of goods sold  $                                                           48,700.00     Depreciation expense-Trucks  $                                                                          -       Depreciation expense-Equipment  $                                                                          -       Wages Expense  $                                                           43,000.00     Interest Expense  $                                                                          -       Rent Expense  $                                                           17,000.00     Bad debts expense  $                                                                          -       Miscellaneous expense  $                                                             1,258.00     Repairs expense  $                                                           12,000.00     Utilities Expense  $                                                             8,400.00     Warranty Expense  $                                                                          -       Total  $                                                       2,82,058.00  $                 2,82,058.00