The following items were selected from among the transactions completed by Shin Co$.$ during the current year:

Jan. $10.$ Purchased merchandise on account from Beckham Co$.,$ $$144,000,$ terms n$/30.$

Feb. $9.$ Issued a $30-$day, $6\%$ note for $$144,000$ to Beckham Co$.,$ on account.

Mar. $11.$ Paid Beckham Co$.$ the amount owed on the note of February $9.$

May $1.$ Borrowed $$144,000$ from Verity Bank, issuing a $45-$day, $7\%$ note.

June $1.$ Purchased tools by issuing a $$105,000,60-$day note to Rassmuessen Co$.,$ which discounted the note at the rate of $6\%.$

$15.$ Paid Verity Bank the interest due on the note of May $1$ and renewed the loan by issuing a new $45-$day, $7\%$ note for $$144,000.($Journalize both the debit and credit to the notes payable account.$)$

July $30.$ Paid Verity Bank the amount due on the note of June $15.$

$30.$ Paid Rassmuessen Co$.$ the amount due on the note of June $1.$

Dec. $1.$ Purchased office equipment from Lambert Co$.$ for $$120,000,$ paying $$20,000$ and issuing a series of ten $5\%$ notes for $$10,000$ each, coming due at $30-$day intervals.

$15.$ Settled a product liability lawsuit with a customer for $$85,000,$ payable in January. Shin accrued the loss in a litigation claims payable account.

$31.$ Paid the amount due Lambert Co$.$ on the first note in the series issued on December $1.$

Required:

$1.$ Journalize the transactions. If an amount box does not require an entry, leave it blank. Assume a $360-$day year. Don't round the intermediate calculations and round the final answers to the nearest dollar amount.

For a compound transaction, accounts should be listed largest to smallest.

Date Account Debit Credit

Jan. $10$

fill in the blank $2$

fill in the blank $3$

fill in the blank $5$

fill in the blank $6$

Feb. $9$

fill in the blank $8$

fill in the blank $9$

fill in the blank $11$

fill in the blank $12$

Mar. $11$

fill in the blank $14$

fill in the blank $15$

fill in the blank $17$

fill in the blank $18$

fill in the blank $20$

fill in the blank $21$

May $1$

fill in the blank $23$

fill in the blank $24$

fill in the blank $26$

fill in the blank $27$

June $1$

fill in the blank $29$

fill in the blank $30$

fill in the blank $32$

fill in the blank $33$

fill in the blank $35$

fill in the blank $36$

June $15$

fill in the blank $38$

fill in the blank $39$

fill in the blank $41$

fill in the blank $42$

fill in the blank $44$

fill in the blank $45$

fill in the blank $47$

fill in the blank $48$

July $30$

fill in the blank $50$

fill in the blank $51$

fill in the blank $53$

fill in the blank $54$

fill in the blank $56$

fill in the blank $57$

July $30$

fill in the blank $59$

fill in the blank $60$

fill in the blank $62$

fill in the blank $63$

Dec. $1$

fill in the blank $65$

fill in the blank $66$

fill in the blank $68$

fill in the blank $69$

fill in the blank $71$

fill in the blank $72$

Dec. $15$

fill in the blank $74$

fill in the blank $75$

fill in the blank $77$

fill in the blank $78$

Dec. $31$

fill in the blank $80$

fill in the blank $81$

fill in the blank $83$

fill in the blank $84$

fill in the blank $86$

fill in the blank $87$

$2.$ Journalize the adjusting entry for each of the following accrued expenses at the end of the current year: $($a$)$ product warranty cost, $$14,100$; $($b$)$ interest on the nine remaining notes owed to Lambert Co$.$ Assume a $360-$day year. Round your answers to the nearest dollar amount.

Item Account Debit Credit

a$.$

fill in the blank $89$

fill in the blank $90$

fill in the blank $92$

fill in the blank $93$

b$.$

fill in the blank $95$

fill in the blank $96$

fill in the blank $98$

fill in the blank $99$Dec. $15$

Dec. $31$

$2.$ Journalize the adjusting entry for each of the following accrued expenses at the end of the current year: $($a$)$ product warranty cost, $$14,100$; $($b$)$ interest on the nine remaining notes owed to Lambert Co$.$ Assume a $360-$day year. Round your answers to the nearest dollar amount.

$\backslash$table$[[$Item$,$Account,Debit,Credit$],[$a$.,,,],[,,,],[$b$.,,,]]$