A company incurred the following transactions:

a.	Wages of $2,750 accrued at the end of the prior fiscal period were paid this fiscal period.
b.	Real estate taxes of $7,350 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 $870,000 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 $145.
e.	Based on past experience with its warranty program, the estimated warranty expense for the current period should be 0.2% of sales of $1,261,500.
f.	Analysis of the company's income taxes indicates that taxes currently payable are $191,400 and that the deferred tax liability should be increased by $70,470.

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 (a-f). Current Assets, Current Liabilties, Long-term debt, Net Income