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Question 2 (14 marks) As of November 30, 2021, Oregon Company had the following balances in their current liability accounts. Accounts Payable $37,000 Unearned Revenue 10,700 GST Payable 5,700 The following occurred during the last month of the year: Dec. 1 Borrowed $23,000 from Bank of HHC, signing a six-month, 7%, note. 11 Performed services for customers who had made advance payments of $5,775. The payment included GST. 13 Paid Receiver General for GST of $5,700 owing from last month. 19 Sold 700 units of Product A, at a price of $48 per unit plus 5% GST. Product A has a one-year warranty management expects warranty costs to be 3% of sales. Required a) Record the transactions for Dec 2021. (10 marks) b) Record the year-end adjustments for the interest on the note payable signed on Dec 1 AND the warranty costs related to sale of Product A. (4 marks)