Make the corresponding wage entries to report short-term liabilities.

1. Make the entries to the journal.
2. Journalize the adjustment entries for each accumulated expense at the end of the year. The cost of the product warranty is $ 7,000.
3. Pay the remaining interest on the Home Depot account.

Date	Transactions
2 February	Merchandise was purchased on credit for $ 310,000 with a term of n / 45 in Pueblo Caribe (Name of the Company).
4 march	Aires Caribe (Name of the Company) provided Pueblo Caribe (Name of the Company) with a 5% note for $ 120,000 with a 30-day credit term.
6 may	Pueblo Caribe (Name of the Company) paid the amount of the March 4 note.
10 may	Wholesale Air consoles are purchased for $ 75,000 on a 90 day note with a 4% discount. With payments of 25,000 monthly.
12 June	A 30-day loan (short-term note / note payable) with 3% for $ 240,000 was requested from Banco del Pueblo (Name of the Bank).
15 June	The overdue amount of the May 10 transaction was paid A customer purchased $ 2,000 worth of merchandise for cash.
18 July	The customer who purchased merchandise on June 15 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 (Name of the Bank) note of June 12 was paid.
30 September	The overdue amount of the transaction on 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 in 45-day intervals.
4 December	The first of the notes they took on November 4 was paid to Home Depot.