What are the adjusting journal entries for the following:

1. Employees are allowed to carry over up to 10 days of earned vacation days per year up to 40 days. Employees earn an average of $160 per day. A total of 500 earned vacation days will be carried over to 2019. It is probable that the employees will take the vacation days.

2. You discover that a product sale was made and recorded in December for $50,000; the product had not yet been shipped. The cost of the product was $24,000.

3. Income tax expense is 30% of income before income tax.

Below is part of the unadjusted trial balance.

Unadjusted Balances
12/31/18
	Debit	Credit
Retained Earnings		$ 369,700
Product Sales Revenue		$ 9,280,673
Service Revenue		$ 1,542,678
Sales Returns	$ 162,500
Sales Discounts	$ 269,500
Investment Income		$ 28,290
Gain/Loss on Disposal
Cost of Goods Sold	$ 5,100,000
Office Expenses	$ 215,000
Bad debts expenses	$ -
Equipment Repair Expense	$ 150,000
Advertising Expense	$ 168,500
Depreciation Expense
Legal Fees	$ 205,000
Office Wages Expense	$ 400,000
Accounting Consultants	$ 100,000
Property Taxes	$ 107,831
Maintenance Expense	$ 42,500
Dues and subscriptions Expense	$ 22,960
Telephone Expense	$ 20,199
Utilities Expenses	$ 78,000
Wages Expense	$ 962,000
Travel & Entertainment Expense	$ 220,000
Research & Development	$ 290,000
Insurance Expense	$ 85,000
Income Tax Expense
Payroll taxes Expense	$ 168,488
Compensated Absence Expense
Interest Expense	$ 47,500
Miscellaneous Expense	$ 78,846