(b) Journalize the adjusting entries at January 31 for (1) the outstanding notes payable, and (2) estimated warranty liability, assuming warranty costs are one-third of a month for the Girard Bank note) (Credit account titles are automatically indented when amount is entered. Do not indent ma the problem.) No. Account Titles and Explanation Debit Credit Date Jan. 31 1. (b) Journalize the adjusting entries at January 31 for (1) the outstanding notes payable, and (2) estimated warranty liability, assuming warranty costs are one-third of a month for the Girard Bank note) (Credit account titles are automatically indented when amount is entered. Do not indent ma the problem.) No. Account Titles and Explanation Debit Credit Date Jan. 31 1