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Exercise 11-15 (Static) Accounting for estimated liabilities LO P4 Listed below are a few transactions and events of Maxum Company. 1. Employees earn vacation pay at a rate of one day per month. Maxum estimated and must expense $13,000 of accrued vacation benefits for the year. 2. During December, Maxum Company sold 12,000 units of a product that carries a 60 -day warranty. December sales for this product total $460,000. The company expects 10% of the units to need warranty repairs, and it estimates the average repair cost per unit will be $15. Prepare adjusting entries at December 31 for Maxum Company's year-end financial statements for each of the above separate transactions. Journal entry worksheet Employees earn vacation pay at a rate of one day per month. Maxum estimated and must expense $13,000 of acerued vacation benefits for the year. Record the related adjusting entry. Journal entry worksheet Employees earn vacation pay at a rate of one day per month. Maxum estimated and must expense $13,000 of accrued vacation benefits for the year. Record the related adjusting entry. Note: Enter debits before credits. Journal entry worksheet During Decernber; Maxum Company sold 12,000 units of a product that carries a 60 -day warranty. December sales for this product total $460,000. The company expects 10% of the units to need warranty repairs, and it estimates the average repair cost er unit will be $15. Record the related adjusting entry. Note: Enter debits before credits