A company incurred the following transactions: a. Wages of $2,300 accrued at the end of the prior fiscal period were paid this fiscal period. b. Real estate taxes of $6,100 applicable to the current period have not been accrued. c. Interest on bonds payable has not been accrued for the current month. The company has outstanding $720,000 of 8.5% bonds. d. The premium related to the bonds in part c has not been amortized for the current month. The current-month amortization is $120. e. Based on past experience with its warranty program, the estimated warranty expense for the current period should be 0.2% of sales of $1,044,000. f. Analysis of the company's income taxes indicates that taxes currently payable are $158,400 and that the deferred tax liability should be increased by $58,320. Required: a-1. Show the effect, if any, of each of the transactions/adjustments on the appropriate balance sheet category or on the income statement by selecting the amount and indicating whether it is an addition (+) or a subtraction (-). Transaction/ Adjustment Current Assets Current Liabilities Long-Term Debt Net Income a b C. d e. f