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E8-8 During January, Luxury Cruise Lines incurs employee salaries of $3 million. Withholdings in January are $229,500 for the employee portion of FICA, and $667,500 for employee federal and state. The company incurs an additional $186,000 for federal and state unemployment tax and \$90,000 for the employer portion of health insurance (fringe benefits payable to Blue Cross Blue Shield). Required: 1. Record the employee salary expense, withholdings, and salaries payable. 2. Record the employer-provided fringe benefits. 3. Record the employer payroll taxes. E8-10 Apple Inc. is one of the top online music retailers through its iTunes music store. Assume Apple sells $21 million in page 428 iTunes gift cards in November, and customers redeem $14 million of the gift cards in December. Required: 1. Record the advance collection of \$21 million for iTunes gift cards in November. 2. Record the revenue recognized when $14 million in gift cards is redeemed in December. 3. What is the ending balance in the Deferred Revenue account? E8-2 On November 1, 2024, Aviation Training Corp. borrows $60,000 cash from Community Savings and Loan. Aviation Training signs a three-month, 7\% note payable. Interest is payable at maturity. Aviation's year-end is December 31. Required: 1. Record the note payable by Aviation Training. 2. Record the appropriate adjusting entry for the note by Aviation Training on December 31, 2024. 3. Record the payment of the note at maturity. E8-5 OS Environmental provides cost-effective solutions for managing regulatory requirements and environmental needs specific to the airline industry. Assume that on July 1 the company issues a one-year note for the amount of $6 million. Interest is payable at maturity. Required: Determine the amount of interest expense that should be reported in the year-end income statement under each of the following independent assumptions