Jasper Electronics completed these selected transactions during September $2021$:

Report these items on Jasper Electronics' balance sheet at September $30,2021.$

employee share of the tax. Round all amounts to the nearest whole dollar. If an input field is not used in the table leave the field empty; do not select a label or enter a zero.$)$

Jasper Electronics

Balance Sheet $($partial$)$

September $30,2021$

Account

Amount

Current liabilities:

Long$-$term liabilities:

Transactions

a$.$ Sales of $$3,000,000$ are subject to an accrued warranty cost of $6\%.$ The accrued warranty payable at the

beginning of the year was $$35,000,$ and warranty payments for the year totaled $$54,000.$

b$.$ On September $1,$ Jasper Electronics signed a $$25,000$ note payable that requires annual payments of

$$5,000$ plus $4\%$ interest on the unpaid balance beginning September $1,2022.$

c$.$ Operata, Inc., a chain of discount stores, ordered $$145,000$ worth of wireless speakers and related

products. With its order, Operata, Inc., sent a check for $$145,000$ in advance, and Jasper shipped $$95,000$

of the goods. Jasper will ship the remainder of the goods on October $3,2021.$

d$.$ Jasper's September payroll of $$240,000$ is subject to employee withheld income tax of $$30,900$ and FICA

tax of $7\mathrm{.}65\%.$ On September $30,$ Jasper pays employees their take$-$home pay and accrues all tax amounts.