A. Instructions: Prepare the general journal entries to record each of the following items for Wiler Co.
	for the year ended December 31. (Omit explanations.)
(1)	Accrued employee vacation pay at the end of the year is $5,000.
(2)	The estimated product warranty liability at the end of the year is 3% of sales of $400,000.
(3)	A partially funded pension plan is maintained for employees at an annual cost of $40,000. At the end of the
	year, $30,000 is paid to the fund trustee and the remaining accrued pension liability is recognized.
JOURNAL						PAGE
	DATE		DESCRIPTION	POST REF.	DEBIT	CREDIT
1							1
2							2
3							3
4							4
5							5
6							6
7							7
8							8
9							9
10							10
11							11
12							12
13							13