Journalize the following transaction

Dec.31 The accrued product warranty for the year is estimated to be 1.5% of the net sales. Sales for the year totaled $8,000,000 and sale returns and allowance were $240,000

Dec.31 The accrued vacation for the year is estimated to be $46,000.

Dec.31 Reliable insurance co. $85,000 as fund trustee for the pension plan . The annual pension cost is $109,000.