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Adjusting and closing Entries 155 Requirements 1. Open T-accounts for the following accounts and list their balances as of December 31, 2015. (Note that amounts from the Columbia Sportswear financial statements are in thousands.) Accumulated Depreciation ... Accrued Salaries, Bonus, Vacation, and Other Benefits. Accrued Import Duties.. Accrued Product Warranties Other Accrued Liabilities $363,278 $ 68,714 $ 14,602 $ 11,487 $ 47,059 2. Using the following information for Columbia Sportswear's 2016 operations, make the appropriate journal entries. a. Full payment of the December 31, 2015, balances in the accrued liability accounts b. Depreciation expense, $45,398 c. Accrued salaries and benefits expense, $66,227 d. Accrued import duty expense, $14,366 e. Accrued product warranty expense, $11,455 f. Accrued other (miscellaneous) expenses, $50,110 3. Post the journal entries to the T-accounts you set up. Check the updated ending balances for each account against the balances reported by Columbia Sportswear as of December 31, 2016