Report these items on Five MileElectronics'balance sheet at June 30,2018.

a.	Sales of $2,000,000 are subject to an accrued warranty cost of 6%. The accrued warranty payable at the beginning of the year was $39,000, and warranty payments for the year totaled $63,000.
b.	On June 1, Five Mile Electronics signed a $50,000 note payable that requires annual payments of $10,000 plus 5% interest on the unpaid balance beginning June 1, 2019.
c.	Harrison Inc., a chain of discount stores, ordered $145,000 worth of wireless speakers and related products. With its order, Harrison, Inc., sent a check for $145,000 in advance, and Five Mile shipped $70,000 of the goods. Five Mile will ship the remainder of the goods on July 3, 2018.
d.	Five Mile June payroll of $220,000 is subject to employee withheld income tax of $31,000 and FICA tax of 7.65%. On June 30, Five Mile pays employees their take-home pay and accrues all tax amounts.