Jenkins Electronics completed these selected transactions during June $2021$:

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

Requirement

Report these items on Jenkins Electronics' balance sheet at June $30,2021.$

Select the balance sheet accounts, then calculate each accounts' balance and the total current liabilities amount at June $30,2021.($For the FICA tax, be sure to include both the employer and employee share of the tax. Round all amounts to the nearest whole dollar. If an input field is not used in the table leave the field empty; do not select a label or enter a zero.$)$

Jenkins Electronics

Balance Sheet $($partial$)$

June $30,2021$

$\backslash$table$[[$Account$],[$Current liabilities:$],[$Accrued warranty payable$]]$

Amount

Interest payable

Current portion of long$-$term note payable

Unearned sales revenue

Employee withheld income tax payable

FICA tax payable

Total current liabilities

Long$-$term liabilities:

Note payable

Note payable

Transactions

a$.$ Sales of $$2,000,000$ are subject to an accrued warranty cost of $12\%.$ The accrued warranty payable at the beginning of the year was $$39,000,$ and warranty payments for the year totaled $$57,000.$

b$.$ On June $1,$ Jenkins Electronics signed a $$70,000$ note payable that requires annual payments of $$14,000$ plus $7\%$ interest on the unpaid balance beginning June $1,2022.$

c$.$ McLean, Inc., a chain of discount stores, ordered $$100,000$ worth of wireless speakers and related products. With its order, McLean, Inc., sent a check for $$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 $$300,000$ is subject to employee withheld income tax of $$30,900$ and FICA tax of $7\mathrm{.}65\%.$ On June $30,$ Jenkins pays employees their take$-$home pay and accrues all tax amounts.