The notes to the financial statements for Maytag Corporation provided the following table of special charges.

The special charges include both severance-related and asset impairments. The columns of the table indicate the balances and change in balances of the balance sheet accounts affected by the restructuring events.
a. Journalize the entry for special charges for 2004.
b. What is meant by €œnoncash utilization€?
c. Provide the balance sheet disclosure for the restructuring obligation on January 1,2005.

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Maytag Corporation Schedule of Special Charges (annotated) For the Year Ended January 1, 2005 in thousands) Balance, Description of Special Charge everance and related Charged to Earnings 2004 Cash Utilization Noncash Utilization Balance Jan. 1, 2005 an. 2004 15,326 $22,503 537,999 981 30,174 1,453 1,610 1,096 $73,313 5(30,822) (981) expense Moving of equipment Asset write-downs Excess inventory Purchase commitment Other Total (30,174) (1,453) 1,610 (1,096) $(32,899) 15,326 (31,627) $24,113