1. Wages of $1,600 accrued at the end of the prior fiscal period were paid this fiscal period.
2. Real estate taxes of $4,300 applicable to the current period have not been accrued.
3. Interest on bonds payable has not been accrued for the current month. The company has outstanding $510,000 of 7.5% bonds.
4. The premium related to the bonds in part c has not been amortized for the current month. The current-month amortization is $85.
5. Based on past experience with its warranty program, the estimated warranty expense for the current period should be 0.2% of sales of $739,500.
6. Analysis of the company's income taxes indicates that taxes currently payable are $112,200 and that the deferred tax liability should be increased by $41,310.

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 ().

Current Assets Transaction/ Adjustment a. Current Liabilities Long-Term Debt Net Income b. C. d. e. f