a. Sales of $3,000,000 are subject to an accrued warranty cost of 8%. The accrued warranty payable at the beginning of the year was $38,000, and warranty payments for the year totaled $63,000. b. On June 1, Jasper Electronics signed a $20,000 note payable that requires annual payments of $4,000 plus 5% interest on the unpaid balance beginning June 1, 2022. c. Bonita, Inc., a chain of discount stores, ordered $115,000 worth of wireless speakers and related products. With its order, Bonita, Inc., sent a check for $115,000 in advance, and Jasper shipped $50,000 of the goods. Jasper will ship the remainder of the goods on July 3, 2021. d. Jasper's June payroll of $320,000 is subject to employee withheld income tax of $30,200 and FICA tax of 7.65%. On June 30, Jasper pays employees their take-home pay and accrues all tax amounts.