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A) On December 1, Cypress Grove Company introduces a new product that includes a one-year warranty on parts. In December, 500 units are sold. Management believes that 5% of the units will be defective and that the average warranty costs will be $60 per unit. Prepare the adjusting entry at December 31 to accrue the estimated warranty cost. B) Prepare the necessary journal entries for the following transactions: (a)On September 1, Draper Company borrowed $180,000 from Dixion County Bank on a 6-month, 8% note. (b)On December 31, Draper Company accrued interest (assume adjusting entries are only made at the end of the year). C) Back Cove Yacht Company billed its customers a total of $1,575,000 for the month of November. The total includes a 5% state sales tax. Instructions (a)Determine the proper amount of revenue to report for the month. (b)Prepare the general journal entry to record the revenue and related liabilities for the month.