Yahoo! Inc.'s recent financial statements contain the following selected data (in thousands). Current assets Total assets $ 4,594,772 14,936,030 Current liabilities Total liabilities $1,717,728 2,417,394 Compute working capital. (Enter amount in thousands.) Working capital LINK TO TEXT Compute current ratio. (Round current ratio to 2 decimal places, e.g. 1.25 : 1.) Current ratio :1 On December 1, Bruney Company introduces a new product that includes a one-year warranty on parts. In December, 1,000 units are sold. Management believes that 5% of the units will be defective and that the average warranty costs will be $90 per unit. Prepare the adjusting entry at December 31 to accrue the estimated warranty cost, assuming no warranty claims have been honored to date. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31