\begin{tabular}{|c|c|c|c|} \hline 0 & To record costs of goods sold & & \\ \hline Feb 4 & Warranty Expense v & & \\ \hline & Estimated Warranty Liability & & \\ \hline 8 & To record estimated warranty liability & & \\ \hline Feb 15 & Notes Payable & & \\ \hline & Interest Expense & & \\ \hline & Cash =12= & & \\ \hline & To record payment to W Wholesalers & & \\ \hline May 8 & = & & \\ \hline & To record utilities expense & & 1 \\ \hline May 23 & * & & \\ \hline & To record payment of occouns poyable & 1 & \\ \hline sal 11 & = & & \\ \hline \end{tabular} Take me to the text Mediocrelob Company buys and sells home appliances and uses the perpetual inventory system. The company has a year-end of December 31. Assume 13% HST on all purchase and sale transactions. During 2023, the company had the following transactions. \begin{tabular}{|c|c|} \hline \begin{tabular}{l} Jan \\ 15 \end{tabular} & \begin{tabular}{l} Purchased vacuum cleaners worth $71,000 from W Wholesalers, by signing a one-year, 6% note payable; inte \\ is to be accrued on December 31 and paid at maturity plus principal. \end{tabular} \\ \hline Feb 4 & \begin{tabular}{l} Sold vacuum cleaners for $44,000 cash, which includes a 3-year warranty. Mediocrejob bought these vacuum \\ cleaners for $26,400. \end{tabular} \\ \hline Feb 4 & Recorded $22,000 of estimated warranty liability for the year. \\ \hline \begin{tabular}{l} Feb \\ 15 \end{tabular} & Paid the full amount owing to W Wholesalers including ac \\ \hline \begin{tabular}{l} May \\ 8 \end{tabular} & Received utilities bill for $2,900, to be paid in exactly 15 days (disregard \\ \hline \begin{tabular}{l} May \\ 23 \end{tabular} & Paid the utilities bill received on May 8. \\ \hline Jul 11 & \begin{tabular}{l} 1 Received $40,680 cash (including $4,680HST ) for the sale of vacuum cleaneis which cost the company $21,600. \\ The delivery is to be made on August 31 . \end{tabular} \\ \hline Ag & the v \\ \hline \end{tabular} Prepare journal entries to record the above transactions. Prepare journal entries to record the above transactions. Do not enter dollar signs or commas in the input boxes. Round your answers to the nearest whole number. For transactions with more than one debit or credit, enter the accounts in alphabetical order