Superior Skateboard Company, located in Ontario, is preparing adjusting entries at December 31, 2020. An analysis reveals the following: a. During December, Superior sold 8,100 skateboards that carry a 60-day warranty. The skateboard sales totalled $406,000. The company expects 6% of the skateboards will need repair under warranty and it estimates that the average repair cost per unit will be $33 b. A disgruntled employee is suing the company. Legal advisers believe that it is probable that Superior will have to pay damages, the amount of which cannot be reasonably estimated c Superior needs to record previously unrecorded cash sales of $2,260,000 (cost of sales 75%) plus applicable HST d. Superior recognizes that $1,000 of $176,000 received in advance for skateboards has now been eamed. Required: Prepare any required adjusting entries at December 31, 2020, for each of the above. (If no entry is required for a transactionlevent. select "No journal entry required" in the first account field.) Vian tentank Journal entry worksheet 5 3