Glenview Hardware had the following transactions that produced liabilities during 2009:
a. Purchased merchandise on credit for $20,000.
b. Year-end wages of $7,600 incurred, but not paid. Related federal income tax of $1,200, Medicare tax of $280, and state income tax of $195 are withheld.
c. Year-end estimated income taxes payable, but unpaid, for the year in the amount of $21,300.
d. Sold merchandise on account for $872, including sales tax of $32.
e. Employer's share of Social Security tax for the period was $1,154.
f. Borrowed cash under a 90-day, 9 percent, $9,000 interest-bearing note.

Required:
Prepare the entry to record each of these transactions (treat each transaction independently).