A company incurred the following transactions:

1. Wages of $2,650 accrued at the end of the prior fiscal period were paid this fiscal period.
2. Real estate taxes of $7,100 applicable to the current period have not been accrued.
3. Interest on bonds payable has not been accrued for the current month. The company has outstanding $840,000 of 5.5% bonds.
4. The premium related to the bonds in partchas not been amortized for the current month. The current-month amortization is $220.
5. Based on past experience with its warranty program, the estimated warranty expense for the current period should be 0.3% of sales of $940,000.
6. Analysis of the company's income taxes indicates that taxes currently payable are $43,000 and that the deferred tax liability should be increased by $17,000.

Record the journal entries to show each transaction/adjustment.(If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)