Enter the transaction/adjustment letter in the first column, and show the effect, if any, of each of the transactions/adjustments on the appropriate balance sheet category addition (+) or a subtraction (-). You may also write the journal entries to record each transaction/adjustment.

a. Wages of $768 accrued at the end of the prior fiscal period were paid this fiscal period.

b. Real estate traces of $2,400 applicable to the curent period have not been accrued.

c. Interest on bonds payable has not been accrued for the current month. The company has outstanding $360,000 of 7.5% bonds.

d. The premium related to the bonds in part c has not been amortized for the current month. The current-month amortization is $70.

e. Based on the past experience with its warranty program, the estimated warranty expense for the current period should be 0.2% of sales of $918,000.

f. Analysis of the company's income taxes indicates that taxes currently payable are $76,000 and that the deferred tax liability should be increased by $21,000.