a.Sales of $ 3000000 are subject to an accrued warranty cost of 8%. The accrued warranty payable at the beginning of the year was $ 40000, and warranty payments for the year totaled $ 54000.

b.On March 1, Jenkins Electronics signed a $ 20000 note payable that requires annual payments of $ 4000 plus 7% interest on the unpaid balance beginning March 1, 2019.

c.Panorama, Inc., a chain of discount stores, ordered $ 130000 worth of wireless speakers and related products. With its order, Panorama, Inc., sent a check for $ 130000 in advance, and Jenkins shipped $ 45000 of the goods. Jenkins will ship the remainder of the goods on April 3, 2018.

d.Jenkins's March payroll of $ 270000 is subject to employee withheld income tax of $ 30000 and FICA tax of 7.65%. On March 31, Jenkins pays employees their take-home pay and accrues all tax amounts

Report these items on Jenkin Electronics' balance sheet at March 31 2018.

Current liabilities:

Accrued warranty payable

Interest payable

Current portion of long-term note payable

Unearned sales revenue

Employee withheld income tax payable

FICA tax payable

Total current liabilities

Long-term liabilities:

Note payable