I need help with the questions posted below.

For required B the options in the big blank are...

• No journal entry required
• Accounts payable
• Accounts receivable
• Accumulated depreciation
• Allowance for doubtful accounts
• Cash
• Common stock
• Cost of goods sold
• Depreciation expense
• Discount on notes payable
• Dividends
• Employee income tax payable
• Employee medical insurance expense
• Employee medical insurance payable
• Employee pension expense
• Employee pension payable
• Employee savings plan
• Equipment
• Federal unemployment tax payable
• FICA tax payable-Medicare
• FICA tax payable-Social Security
• Fine
• Fine payable
• Interest expense
• Interest payable
• Interest receivable
• Interest revenue
• Land
• Merchandise inventory
• Miscellaneous sales
• Notes payable
• Notes receivable
• Operating expenses
• Payroll tax expense
• Premium on notes payable
• Prepaid rent
• Retained earnings
• Salaries expense
• Salaries payable
• Sales revenue
• Sales tax payable
• State income tax payable
• State unemployment tax payable
• Supplies
• Uncollectible accounts expense
• Unearned revenue
• Vacation pay expense
• Vacation pay payable
• Warranty expense
• Warranties payable

The following three independent sets of facts relate to contingent liabilities: 1. In November of the current year, an automobile manufacturing company recalled all pickup trucks manufactured during the past two years. A flaw in the battery cable was discovered and the recall provides for replacement of the defective cables. The estimated cost of this recall is $2 million. 2. The EPA has notified a company of violations of environmental laws relating to hazardous waste. These actions seek cleanup costs, penalties, and damages to property. The company is reasonably certain there will be cost associated with the cleanup, but cannot estimate the amount. The cleanup cost could be as high as $4,000,000 or as little as $500,000, and insurance could reimburse all or part of the cost. There is no way to more accurately estimate the cost to the company at this time. 3. Holland Company does not carry property damage insurance because of the cost. The company has suffered substantial losses each of the past three years. However, it has had no losses for the current year. Management thinks this is too good to be true and is sure there will be significant losses in the coming year. However, the exact amount cannot be determined. Required a. What are three categories of contingent liabilities? b. For each item in the preceding list, determine the correct accounting treatment. Prepare any required journal entries. Complete this question by entering your answers in the tabs below. Required A Required B What are three categories of contingent liabilities? 2. 3. Required A Required B For each item in the preceding list, determine the correct accounting treatment. Prepare any required journal entries. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in dollars rather than millions. (For example, 5,000,000 rather than 5 million.)) View transaction list Journal entry worksheet Record the warranty expense for event 1. Note: Enter debits before credits. Event General Journal Debit Credit 1 Record entry Clear entry View general journal