a. Wages of $270 for the last three days of the fiscal period have not been accrued. b. Interest of $180 on a bank loan has not been accrued. c. Interest on bonds payable has not been accrued for the current month. The company has outstanding $540,000 of 5.5% bonds. d. The discount related to the bonds in c has not been amortized for the current month. The current month amortization is $120. e. Product warranties were honored during the month; parts inventory items valued at $1,130 were sent to customers making claims, and cash refunds of $660 were also made. f. During the fiscal period, advance payments from customers totaling $2,000 were received and recorded as sales revenues. The items will not be delivered to the customers until the next fiscal period. Record the appropriate adjustment. Lis Transaction analysis-various accounts Enter the following column headings across the top of a sheet of paper: Transaction/Adjustment Current Assets Current Liabilities Noncurrent Liabilities Net Income Enter the transaction or adjustment letter in the first column and show the effect, if any, of each of the transactions or adjustments on the appropriate balance sheet category or on the income statement by entering the amount and indicating whether it is an addition (+) or a subtraction (-). You may also write the journal entries to record each transaction or adjustment.