Listed below are a few transactions and events of Jester Company.

1.	During December, Jester Company sold 4,500 units of a product that carries a 60-day warranty. December sales for this product total $121,000. The company expects 6% of the units to need warranty repairs, and it estimates the average repair cost per unit will be $17.
2.	Employees earn vacation pay at a rate of one day per month. During December, 25 employees qualify for one vacation day each. Their average daily wage is $200 per employee.

Prepare any necessary adjusting entries at December 31, 2011, for Jester Company