McCleary Industries completed the following transactions during 2016: Journalize the transactions (explanations are not required). Nov. 1: Made sales of $9,000. McCleary estimates that warranty expense is 3% of sales. (Record only the warranty expense.) Nov. 20: Pa d $200 to satisfy warranty claims. Dec. 31: Estimated vacation benefits expense to be $5,000. Dec. 31: McCleary expected to pay its employees a 3% bonus on net income after deducting the bonus. Net income for the year is $25,000