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 $$4,140$ of accrued vacation benefits for the year.

During December, Maxum Company sold $3,500$ units of a product that carries a $60-$day warranty. December sales for this product total $$131,000.$ The company expects $9\%$ of the units to need warranty repairs, and it estimates the average repair cost per unit will be $$14.$

Prepare adjusting entries at December $31$ for Maxum Company$$s year$-$end financial statements for each of the above separate transactions.