BUS 001- Bug-Off Exterminators provides pest control services

Please complete a-g using the adjusted trial balance. All info provided in document below.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 EXTERMINATORSDecember 31, 2013UnadjustedTrial Balance Cash$17,500 Accounts receivable4,800 Allowance for doubtful accounts$816 Merchandise inventory13,100 Trucks31,520 Accum. depreciation—Trucks0 Equipment47,830 Accum. depreciation—Equipment12,700 Accounts payable5,800 Estimated warranty liability1,230 Unearned services revenue0 Interest payable0 Long-term notes payable13,300 D. Buggs, Capital70,329 D. Buggs, Withdrawals11,200 Extermination services revenue58,230 Interest revenue858 Sales (of merchandise)71,126 Cost of goods sold46,500 Depreciation expense—Trucks0 Depreciation expense—Equipment0 Wages expense36,400 Interest expense0 Rent expense10,000 Bad debts expense0 Miscellaneous expense1,239 Repairs expense8,100 Utilities expense6,200 Warranty expense0 Totals$234,389$234,389The following information in a through h applies to the company at the end of the current year. a.The bank reconciliation as of December 31, 2013, includes the following facts. Cash balance per bank$13,900 Cash balance per books17,500 Outstanding checks1,840 Deposit in transit2,370 Interest earned (on bank account)45 Bank service charges (miscellaneous expense)18 Reported on the bank statement is a canceled check that the company failed to record. (Information from the bank reconciliation allows you to determine the amount of this check, which is a payment on an account payable.) b.An examination of customers’ accounts shows that accounts totaling $678 should be written off as uncollectible. Using an aging of receivables, the company determines that the ending balance of the Allowance for Doubtful Accounts should be $713. c.A truck is purchased and placed in service on January 1, 2013. Its cost is being depreciated with the straight-line method using the following facts and estimates. Original cost$31,520 Expected salvage value6,800 Useful life (years)4 d.Two items of equipment (a sprayer and an injector) were purchased and put into service in early January 2011. They are being depreciated with the straight-line method using these facts and estimates. SprayerInjector Original cost$29,880$17,950 Expected salvage value5,0002,200 Useful life (years)85 e.On August 1, 2013, the company is paid $3,720 cash in advance to provide monthly service for an apartment complex for one year. The company began providing the services in August. When the cash was received, the full amount was credited to the Extermination Services Revenue account. f.The company offers a warranty for the services it sells. The expected cost of providing warranty service is 1.5% of the extermination services revenue of $56,060 for 2013. No warranty expense has been recorded for 2013. All costs of servicing warranties in 2013 were properly debited to the Estimated Warranty Liability account. g.The $13,300 long-term note is an 10%, 5-year, interest-bearing note with interest payable annually on December 31. The note was signed with First National Bank on December 31, 2013. h.The ending inventory of merchandise is counted and determined to have a cost of $13,100. Bug-Off uses a perpetual inventory system. Required:1….e the preceding information to determine amounts for the following items. a.Correct (reconciled) ending balance of Cash, and the amount of the omitted check.a.Correct (reconciled) ending balance of Cash, and the amount of the omitted check. b.Adjustment needed to obtain the correct ending balance of the Allowance for Doubtful Accounts. c.Depreciation expense for the truck used during year 2013. d.Depreciation expense for the two items of equipment used during year 2013. e.The adjusted 2013 ending balances of the Extermination Services Revenue and Unearned Services Revenue accounts. (Do not round your intermediate calculations.) f.The adjusted 2013 ending balances of the accounts for Warranty Expense and Estimated Warranty Liability. g.The adjusted 2013 ending balances of the accounts for Interest Expense and Interest Payable.