Bug-Off Exterminators provides pest control services and sells extermination products manufactured by other companies. Following is the company's...

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, 2013 Unadjusted

Trial Balance  Cash$16,200      Accounts receivable 5,600      Allowance for doubtful accounts   $813   Merchandise inventory 11,800      Trucks 31,320      Accum. depreciation—Trucks    0   Equipment 46,930      Accum. depreciation—Equipment    13,000   Accounts payable    5,800   Estimated warranty liability    1,210   Unearned services revenue    0   Interest payable    0   Long-term notes payable    14,400   D. Buggs, Capital    66,026   D. Buggs, Withdrawals 11,300      Extermination services revenue    59,760   Interest revenue    858   Sales (of merchandise)    72,426   Cost of goods sold 48,000      Depreciation expense—Trucks 0      Depreciation expense—Equipment 0      Wages expense 36,100      Interest expense 0      Rent expense 10,300      Bad debts expense 0      Miscellaneous expense 1,243      Repairs expense 8,700      Utilities expense 6,800      Warranty expense 0      

  Totals$234,293 $234,293   

The adjusted 2013 ending balances of the Extermination Services Revenue and Unearned Services Revenue accounts.