McCoy Industries completed the following transactions during 2024 : 1. (Click the icon to view the transactions.) Journalize the transactions. Explanations are not required. Round to the nearest dollar. (Record debits first, then credits. Exclude explanations from journal entries.) Nov. 1: Made sales of $28,000. McCoy estimates that warranty expense is 3% of sales. (Record only the warranty expense.) Nov. 1 Made sales of $28,000. McCoy estimates that warranty expense is 3% of sales. (Record only the warranty expense.) Nov. 20 Paid $800 to satisfy warranty claims. Dec. 31 Estimated vacation benefits expense to be $3,000. Dec. 31 McCoy expected to pay its employees a 5% bonus on net income after deducting the bonus. Net income for the year is $30,000