1-A Plus Appliances sells dishwashers with a fouryear warranty. In 2025, sales revenue for dishwashers is $98,000. The company estimates warranty expense at 4.5% of revenues. What is the total estimated warranty payable of A Plus Appliances as of December 31, 2025? A Plus Appliances began operating in 2025 and experienced no warranty claims from customers during the year. (Round your final answer to the nearest dollar.)

A. $1,103

B. $4,410

C. $1,614

D. $3,459

2-Which of the following is included in the entry to record the issuance of 8000shares of 6$ par value common

stock at 25$per share for cash?

A.Common Stock is credited for .200000

B.Common Stock is debited for .48000

C.Cash is debited for .200000

D.PaidIn Capital in Excess of ParCommon is debited for 152000