Jasper Electronics completed these selected transactions during March $2021$

$($Click the icon to view the transactions.$)$

Requirement

Report these items on Jasper Electronics' balance sheet at March $31,2021$ the field empty, do not select a label or enter a zero $)$

Jasper Electronics

Balance Sheet $($partial$)$

March $31,2021$

$\backslash$table$[[,$Amount$],[$Account$],[$Current liabilities:$],[$Accrued warranty payable,$95000],[$Current portion of long$-$term note payable,$8000],[$Interest payable,$167],[$Unearned sales revenue,$75000],[$Employee withheld income tax payable,$39780],[$FICA tax payable,$39780],[$Total current liabilities,$224767]]$

Transactions

a$.$ Sales of $$2,000,000$ are subject to an accrued warranty cost of $5\%.$ The accrued warranty payable at the beginning of the year was $$35,000,$ and warranty payments for the year totaled $$55,000$

b$.$ On March $1,$ Jasper Electronics signed a $$40,000$ note payable that requires annual payments of $$8,000$ plus $5\%$ interest on the unpaid balance beginning March $1,2022$

c$.$ Boost, Inc., a chain of discount stores, ordered $$130,000$ worth of wireless speakers and related products With its order, Boost, Inc, sent a check for $$130,000$ in advance, and Jasper shipped $$55,000$ of the goods. Jasper will ship the remainder of the goods on April $3,2021$

d$.$ Jasper's March payroll of $$260,000$ is subject to employee withheld income tax of $$31,000$ and FICA tax of $7\mathrm{.}65\%$ On March $31,$ Jasper pays employees their take$-$home pay and accrues all tax amounts