a. Sales of $2,500,000 are subject to estimated warranty cost of 9%. The estimated warranty payable at the b. On September 1, Jasper Electronics signed a $50,000 note payable that requires annual payments of c. Panorama, Inc., a chain of discount stores, ordered $140,000 worth of wireless speakers and related beginning of the year was $36,000, and warranty payments for the year totaled $53,000 $10,000 plus 3% interest on the unpaid balance each September 2 products. With its order, Panorama, Inc., sent a check for $140,000 in advance, and Jasper shipped $50,000 of the goods. Jasper will ship the remainder of the goods on October 3, 2016 d. The September payroll of $250,000 is subject to employee withheld income tax of $30,200 and FICA tax of 7.65%. On September 30, Jasper pays employees their take-home pay and accrues all tax amounts