Prepare the adjusting entries on December 31, 2019 using the following information, assuming that the books have not been closed: 1) The company is estimated the warranty cost for the year will be 10% of total sale of $200,000. The balance for provision for warranty at the beginning of the year was $18,000 2) The company has paid $18,000 for insurance at the January 1, 2019. This amount will cover the period to December 31, 2020. At the end of the year 2019, no entry has been made regarding to this information 3) The cash paid to suppiler of $200 has been accidentally recorded at the value of $20. 4) The company has make a credit sale of $2,000 to customer with the cash discount of 5% if the payment is made within 20 days. The customer settle her debt after 8 days. The company failed to record the cash discount.