On June 30, 2021, Carnival sells a used computer (part of Property and Equipment) to a scrap dealer for $10 cash. The computer was purchased on June 30, 2020, for $100 and had an expected useful life of 2 years and no expected salvage value. Total Assets: Total Liab. Total Equity Pretax Inc. 13. On December 31, 2021, Carnival borrows $100 on a one-year loan. The loan carries an interest rate of 10% per year and the full $110 will be paid on December 31, 2022. Total Assets: Total Liab. Total Equity Pretax Inc. 14. On June 30, 2021, Carnival borrows $100 on a one-year loan. The loan carries an interest rate of 10% per year and the full $110 will be paid on June 30, 2022. Total Assets: Total Liab. Total Equity Pretax Inc. 15. On June 30, 2021, Carnival repays $110 to the bank for a one-year loan. The bank lent Carnival $100 on June 30, 2020 with 10% interest due along with the principal (a total of $110) on June 30, 2021. Total Assets: Total Liab. Total Equity Pretax Inc. 13 16. On June 30, 2021, Carnival repurchases shares for $100 paid in cash. Total Assets: Total Liab. Total Equity Pretax Inc. 17. On December 1, 2021, Carnival sells a special tablet to a customer for $2,000 in cash. The tablet entitles the customer to premium content (not available without purchase of the special tablet) throughout the duration of the cruise. The cruise lasts from December 1, 2021 to March 31, 2022. Of the $2,000 purchase price, $1,200 is for the tablet (which the customer can keep after the cruise) and $800 is for the premium video service. The tablet was originally purchased by Carnival in December 2020 for $900 in cash. Total Assets: Total Liab. Total Equity Pretax Inc. 18. On December 1, 2020, Carnival sold a special tablet to a customer for $2,000 on credit. Cash from the sale was received on January 31, 2021. The tablet entitled the customer to premium content (not available without purchase of the special tablet) throughout the duration of the cruise. The cruise lasts from December 1, 2020 to March 31, 2021. Of the $2,000 purchase price, $1,200 is for the tablet (which the customer can keep after the cruise) and $800 is for the premium video service. The tablet was originally purchased by Carnival in December 2020 for $900 in cash. Total Assets: Total Liab. Total Equity Pretax Inc.