Make the corresponding wage entries to report short-term liabilities. Make the entries to the journal. Journalizes the adjustment entries for each accrued expense at the end of the year. The cost of the product warranty is $ 7,000. Pay the remaining interest on the Home Depot account.

date	Transaction
2 February	Merchandise was purchased on credit for $ 310,000 with a term of n / 45 in Pueblo Caribe.
4 march	Aires Caribe provided Pueblo Caribe with a 5% note for $ 120,000 with a 30-day credit term.
6 May	Pueblo Caribe paid the amount of the March 4 note.
10 May	Consoles were purchased from Air Wholesale for $ 75,000 on a 90-day note at a 4% discount. With monthly payments of 25,000.
12 June	A 30-day loan (short-term note / note payable) with 3% for $ 240,000 was requested from Banco del Pueblo.
15 June	The overdue amount of the May 10 transaction was paid. A customer bought $ 2,000 worth of merchandise for cash.
18 July	The customer who purchased merchandise on the 15th returned $ 500 worth of merchandise because it was defective. A customer made a purchase for $ 3,500 with a term of 3/40 n / 60
20 august	The customer who made the purchase on July 18 paid in full with the corresponding discount.
30 September	The overdue amount of the Banco del Pueblo note dated June 12 was paid.
30 September	The overdue amount of the transaction of May 10 was paid.
4 November	Tools were purchased at Home Depot for $ 75,000. $ 12,000 was paid and the remainder was divided into series of ten into 3% notes of $ 6,300 each maturing at 45-day intervals.
4 December	The first of the notes they took on November 4 was paid to Home Depot.