How do the all events and economic performance requirements apply to the following transactions by an accrual basis taxpayer?

a. The company guarantees its products for six months. At the end of 2022, customers had made valid claims under the guarantee for $600,000 that were not paid until 2023. The company estimates that another $400,000 in claims from 2022 sales will be filed and paid in 2023.

b. The accrual basis taxpayer reported $200,000 in corporate taxable income for 2022. The state income tax rate was 6%. The corporation paid $7,000 in estimated state income taxes in 2022 and paid $2,000 on 2021 state income taxes when it filed its 2021 state income tax return in March 2022. The company filed its 2022 state income tax return in March 2023 and paid the remaining $5,000 of its 2022 state income tax liability.

c. An employee was involved in an accident while making a sales call. The company paid the employee $15,000 in 2022 and agreed to pay her $15,000 a year for each of the next nine years.