[The following information applies to the questions displayed below.]

A company incurred the following transactions:

a. Wages of $2,200 accrued at the end of the prior fiscal period were paid this fiscal period.

b. Real estate taxes of $5,800 applicable to the current period have not been accrued.

c. Interest on bonds payable has not been accrued for the current month. The company has outstanding $690,000 of 7.5% bonds.

d. The premium related to the bonds in part c has not been amortized for the current month. The current-month amortization is $115.

e. Based on past experience with its warranty program, the estimated warranty expense for the current period should be 0.2% of sales of $1,000,500.

f. Analysis of the company's income taxes indicates that taxes currently payable are $151,800 and that the deferred tax liability should be increased by $55,890.

Required:

a-1. Show the effect, if any, of each of the transactions/adjustments on the appropriate balance sheet category or on the income statement by selecting the amount and indicating whether it is an addition (+) or a subtraction ().

a-2. Record the journal entries to show each transaction/adjustment. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)