Accounting for warranties, vacation, and bonuses

McCarthy Industries completed the following transactions during 2014:

Nov 1	Made sales of $18,000. McCarthy estimates that warranty expense is 4% of sales. (record only the warranty expense)
20	Paid $100 to satisfy warranty claims
Dec31	Estimated vacation benefits expense to be $1,200
31	McCarthy expected to pay its employee a 2% bonus on net income after deducting the bonus. Net income for the year is $20,000

Journalize the transaction (explanations are the required)