Required information [The following information applies to the questions displayed below.] A company incurred the following transactions: a. Recorded the financing (capital) lease of a truck. The present value of the lease payments is $69,000; the total of the lease payments to be made is $82,000. b. Recorded the company's payroll for the month. Gross pay was $8,000, net pay was $5,500, and various withholding liability accounts were credited for the difference. c. Issued $25,000 of bonds payable at a price of 104 . d. Adjusted the estimated liability under a warranty program by reducing previously accrued warranty expense by $4,600. e. Retired $14,600 face amount of bonds payable with a carrying value of $14,000 by calling them at a redemption value of 102. f. Accrued estimated annual health care costs for retirees; $20,000 is expected to be paid within a year, and $159,000 is expected to be paid in more than a year. Required: a-1. Show the effect, if any, of each transaction/adjustment on the appropriate balance sheet category or on net income by selecting for each category affected the account name and amount, and indicating whether it is an addition (+) or a subtraction (-). Items that affect net income should not also be shown as affecting stockholders' equity