a. RussetRusset Corporation sells products with a one-year warranty. RussetRusset estimates that the warranty costs on products sold during this year will amount to $ 82 comma 000$82,000. RussetRusset performs $ 40 comma 000$40,000 of warranty work on products sold last year and $ 33 comma 000$33,000 of warranty work on products sold this year. b. ColbyColby Corporation agrees to pay $ 12 comma 000$12,000 this year and $ 12 comma 000$12,000 next year to a software developer. The developer completes all work on the software and delivers the product to ColbyColby this year. c. AtrianAtrian Corporation pays $ 8 comma 000$8,000 to a supplier to guarantee delivery of raw materials. The $ 8 comma 000$8,000 is refundable if AtrianAtrian decides not to acquire the materials. d. This year VegaVega Corporation pays a $ 1 comma 200$1,200 security deposit on space it rents for a new office. In addition, VegaVega pays current year rent of $ 24 comma 000$24,000. The security deposit is refundable if the property if the property is returned in good condition.