Use the following transactions.

Wages of $$1,122$ for the last three days of the fiscal period have not been accrued.

Interest of $$250$ on a bank loan has not been accrued.

Interest on bonds payable has not been accrued for the current month. The company has outstanding $$1,140,000$ of $8\mathrm{.}5\%$ bonds.

The discount related to the bonds in part c has not been amortized for the current month. The current month amortization is $$110.$

Product warranties were honored during the month; parts inventory items valued at $$975$ were sent to customers making claims, and cash refunds of $$605$ were also made.

During the fiscal period, advance payments from customers totaling $$3,000$ were received and recorded as sales revenues. The items will not be delivered to the customers until the next fiscal period. Record the appropriate adjustment.