B. Aman Maju Co. is preparing adjusting entries at December 31. An analysis reveals the following: i. During December, Aman Maju Co. sold 4,000 units of a product that carries a 60-day warranty. The sales for this product totaled RM200,000.00. The company expects 4% of the units to need repair under the warranty and it estimates that the average repair cost per unit will be RM30.00 ii. The company has been sued by a disgruntled employee. Legal counsel believes that it is reasonably possible that the company will have to pay RM400,000.00 in damages. iii. The company has been named as one of several defendants in a RM800,000.00 damage suit. Legal counsel believes it is unlikely that the company will have to pay any damages. iv. Employees earn vacation pay at a rate of 1 day per month. During December, ten employees qualify for vacation pay. Their average daily wage is RM180.00 per employee. REQUIRED: Prepare adjusting entries, if required, for each of the four items. [10 Marks]