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 $10,150 of accrued vacation benefits for the year. 2. During December, Maxum Company sold 4,100 units of a product that carries a 60 -day warranty. December sales for this product total $137,000. The company expects 9% of the units to need warranty repairs, and it estimates the average repair cost per unit will be $16. Prepare adjusting entries at December 31 for Maxum Company's year-end financial statements for each of the above separate transactions