The following transactions of Windsor Enterprises occurred in 2016 and 2017:

Jul. 31, 2016	Purchased a delivery truck at a cost of $14,000, signing a six-month, 8% note payment for that amount.
Aug. 31, 2016	Recorded the month's sales of $105,000 ($40,000 for cash and the balance on credit). Sales amounts are subject to a 6% state sales tax. Ignore cost of goods sold.
Sept. 20, 2016	Paid the August sales tax to the state.
Dec. 31, 2016	Accrued warranty expense, which is estimated to be 3% of sales of $748,500.
Dec. 31, 2016	Accrued interest on the outstanding note payable.
Feb. 1, 2017	Paid off the note from July 31, 2016

Journalize the transactions in Windsor's general journal. Explanations are not required. Round to the nearest dollar.

Date	Accounts and Explanations	Debit	Credit
2016
Jul. 31
Aug. 31
Feb. 5
Dec. 31
Dec. 31
2017
Jan. 31