Meridian Manufacturing Supplies (MFS) runs a seasonal business. The bookkeeper missed recording the following liabilities for the year ended December 31, 2020. a) During 2020, MFS made $2,103,000 in sales with product warranties. They estimate that warranty expenses will be 2% of this sales figure, and paid out warranty claims of $55,700. (There are 2 transactions to record here) b) In order to purchase supplies, MFS signed a 9-month, 6% note payable for $120,000 on August 1. The principal balance and the interest will be paid at maturity. (There are 2 transactions to record here) c) On November 15, MFS received $10,000 as deposit for equipment to be delivered to a customer next year. d) In December, MFS made sales of $323,000 (before GST). Although customers were correctly charged the 5% GST, the GST amount was incorrectly included into the Sales Revenue account. Remove the GST balance from Sales Revenue. Record the relevant adjusting journal entries for year end