Mackenzie Corp. Is preparing the December 31,2020 , year-end financlal statements. Following are selected unadjusted account balances: Additional information: 0. $10,900 of income tax was accrued monthly from January through to November inclusive and paid on the 15 th day of the following month. The actual amount of tax expense for the year is determined to be $127.040. b. A customer is suing the company. Legal advisers belleve it is probable that the company will have to pay damages, the amount of which will approximate $141,000 given simitar cases in the industry. c. During December, Mackenzie had sales of $711,000.4% of sales typically require warranty work equal to 25% of the sales amount. d. Mortgage payments are made on the first day of each month. e. $111,600 of the Unearned Revenues remain unearned at December 31, 2020 . 4. The 120 -day note payable was dated November 15,2020 . Required: 1. Prepare any required adjusting entries at December 31. 2020, for each of the above. (Use 365 days a year. Do not round intermediote calculations and round the final answers to 2 decimal places.)