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

Employees earn vacation pay at a rate of one day per month.

Maxum estimated and must expense $$6,090$ of accrued

vacation benefits for the year.

During December, Maxum Company sold $3,800$ units of a

product that carries a $60-$day warranty. December sales for

this product total $$133,000.$ The company expects $7\%$ of the

units to need warranty repairs, and it estimates the average

repair cost per unit will be $$11.$

Prepare adjusting entries at December $31$ for Maxum Company's

year$-$end financial statements for each of the above separate

transactions.