Listed below are a few transactions and events of Maxum Company. 1. Employees earn vacation pay at a rate of one day per month. Maxum estimated and must expense $8,400 of accrued vacation benefits for the year. 2. During December, Maxum Company sold 3,800 units of a product that carrles a 60 -day warranty. December sales for this product total $123,000. The company expects 6% of the units to need warranty repalrs, and it estimates the average repalr cost per unit will be $11. Prepare adjusting entrles at December 31 for Maxum Company's year-end financlal statements for each of the above separate transactions