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Journal entry worksheet 1 2 Employees earn vacation pay at a rate of one day per month. During December, 35 employees qualify for one vacation day each. Their average daily wage is $320 per employee. Record the related adjusting entry. Note: Enter debits before credits. General Journal Transaction Debit Credit 1 View general journal Record entry Clear entry Journal entry worksheet 1 2 During December, Maxum Company sold 4,600 units of a product that carries a 60-day warranty. December sales for this product total $137,000. The company expects 6% of the units to need warranty repairs, and it estimates the average repair cost per unit will be $13. Record the related adjusting entrv Note: Enter debits before credits. Credit Debit General Journal Transaction 2 Clear entry View general journal Record entry