A company incurred the following transactions: Wages of $2,450 accrued at the end of the prior fiscal period were paid this fiscal period. Real estate taxes of $6,600 applicable to the current period have not been accrued. Interest on bonds payable has not been accrued for the current month. The company has outstanding $780,000 of 8.5% bonds. The premium related to the bonds in part c has not been amortized for the current month. The current-month amortization is $130. Based on past experience with its warranty program, the estimated warranty expense for the current period should be 0.2% of sales of $1,131,000. Analysis of the company's income taxes indicates that taxes currently payable are $171,600 and that the deferred tax liability should be increased by $63,180. 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- A, B, C, D, E, F

Current Asset-

Current Liabilities-

Long-Term Debt

Net Income