Journal entry worksheet The premium related to the bonds in part c has not been amortized for the current month. The current-month amortization is $120. Note: Enter debits before credits. General Journal Debit Credit Transaction d. Journal entry worksheet Based on past experience with its warranty program, the estimated warranty expense for the current period should be 0.2% of sales of $1,044,000. Note: Enter debits before credits. Transaction General Journal Debit Credit e. Journal entry worksheet The premium related to the bonds in part c has not been amortized for the current month. The current-month amortization is $120. Note: Enter debits before credits. General Journal Debit Credit Transaction d. Journal entry worksheet Based on past experience with its warranty program, the estimated warranty expense for the current period should be 0.2% of sales of $1,044,000. Note: Enter debits before credits. Transaction General Journal Debit Credit e