McNight Industries completed the following transactions during 2018: Nov. 1 Made sales of $52,000. McNight estimates that warranty expense is 6% of sales. (Record only the warranty expense.) 20 Paid $1,600 to sat rarranty claims. Dec. 31 Estimated vacation benefits expense to be $6,000. 31 McNight expected to pay its employees a 3% bonus on net income after deducting the bonus. Net income for the year is $52,000. Journalize the transactions. Explanations are not required. Round to the nearest dollar