Requirentet Transactions begiving ed the yeu was 232.000 , inf wartanty payments for the year lotaled $53,060 a. Sales of $2,050,000 are subject to an accrued warranty cost of 9%. The accrued warranty payable at the beginning of the year was $32,000, and warranty payments for the year totaled $53,000. b. On March 1, Robson Electronics signed a $55,000 note payable that requires annual payments of $11,000 plus 3% interest on the unpaid balance beginning March 1, 2022 c. Barnard, Inc., a chain of discount stores, ordered $125,000 worth of wireless speakers and related products. With its order, Barnard, Inc., sent a check for $125,000 in advance, and Robson shipped $90,000 of the goods. Robson will ship the remainder of the goods on April 3, 2021. d. Robson's March payroll of $280,000 is subject to employee withheld income tax of $30,500 and FICA tax of 7.65%. On March 31, Robson pays employees their take-home pay and accrues all tax amounts. Robson Electronics Balance Sheet (partial) March 31, 2021 Account Amount Current liabilities: . Accrued warranty payable Current portion of long-term note payable Interest payable Unearned sales revenue Employee withheld income tax payable FICA tax payable Total current liabilities Long-term liabilities: Note payable Robsion Electuonics compleled these selected transactions during March 2021 (B) (chick the icon to viow the liansaction) Roquirement 1. Repert these inems on Robson Electronies' balance sheet at March 31, 2021