$$ Prepare adjusting journal entries as of December $31,2022,$ as follows:

a$)$ Fall has earned $2/3$ of the deferred revenue by the end of $2022.$

b$)$ Estimated warranty expense of $2\%$ of sales has not been recorded yet.

c$)$ Accrue unused vacation pay that can be taken in $2023$ in the amount of $$20,000.$