McDermitt Industries completed the following transactions during $2024$:

$($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.$ McDermitt estimates that warranty expense is $6\%$ of sales. $($Record only the warranty expense.$)$

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Nov. $1$ Made sales of $$28,000.$ McDermitt estimates that warranty expense is $6\%$ of sales. $($Record only the warranty expense.$)$

Nov. $20$ Paid $$1,400$ to satisfy warranty claims.

Dec. $31$ Estimated vacation benefits expense to be $$2,500.$

Dec. $31$ McDermitt expected to pay its employees a $5\%$ bonus on net income after deducting the bonus. Net income for the year is $$36,000.$