$3.$ Record the journal entry for the repayment of the short$-$term note payable at the end of its $60-$day term$\mathrm{.}4.$ Company ABC sells products with a warranty provision of $3\%$ of sales. If the company makes salesof $$50,000,$ record the journal entry for the estimated warranty liability at the time of sale$\mathrm{.}5.$ Assume Company DEF has an estimated income tax liability of $$25,000$ based on its taxableincome. Record the journal entry for the recognition of the estimated income tax liability.