Jenkins Electronics Balance Sheet (partial) June 30,2021 Account Amount Current liabilities: Long-term liabilities: Accrued warranty payable Current portion of long-term note payable Employee withheld income tax payable Employment insurance payable FICA tax payable Interest payable Note payable Total current liabilities Unearned sales revenue a. Sales of $2,500,000 are subject to an accrued warranty cost of 8%. The accrued warranty payable at the beginning of the year was $39,000, and warranty payments for the year totaled $61,000. b. On June 1, Jenkins Electronics signed a $35,000 note payable that requires annual payments of $7,000 plus 4% interest on the unpaid balance beginning June 1, 2022. c. Harvey, Inc., a chain of discount stores, ordered $100,000 worth of wireless speakers and related products. With its order, Harvey, Inc., sent a check for $100,000 in advance, and Jenkins shipped $75,000 of the goods. Jenkins will ship the remainder of the goods on July 3,2021. d. Jenkins's June payroll of $200,000 is subject to employee withheld income tax of $30,300 and FICA tax of 7.65%. On June 30 , Jenkins pays employees their take-home pay and accrues all tax amounts. Jenkins Electronics completed these selected transactions during June 2021: (Click the icon to view the transactions.) Requirement 1. Report these items on Jenkins Electronics' balance sheet at June 30, 2021