Current Liabilities: Journalize the following transactions: Transaction l Unearned Revenues: On December 15,2010, Thai Airways collects $1,000 for a round- trip ticket from Bangkok to Madrid. Transaction 2Unearned Revenues. Suppose on December 28,2010 the customer flies to Madrid. Transaction 3Unearned Revenues. On January 4, 2011, the customer returns to Bangkok Transaction Sales Tax Payable. Sales at a KEA totaled $200,000 (all in cash). IKEA collected an additional 5% ($10,000) of sales tax. Transaction 5Provisions. Black & Decker sold 100,000 power tools. It uses IAS 37 to work out its warranty obligation amounting to $75,000. Transaction 6Provisions. In the following year, Black & Decker spent $72.000 repairing these faulty products. Transaction 7Short-Term Notes Payable. On March 31 2010, the company purchases inventory costing $8,000 by issuing a notes payable which matures at March 31 2011. Transaction 8Short-Term Notes Payable. Adjusting entry for interest accrual on Dec 31,2010 given that the annual interest rate is 10%. Transaction 9 Short-Term Notes Payable The company makes the note's payment at maturity on March 31, 2011