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Western Electronics completed these selected transactions during March 2021: (Click the ioon to view the transactions.) Requirement 1. Report these items on Westem Electronics' balance sheet at March 31, 2021. Transactions a. Sales of $2,150,000 are subject to an accrued warranty cost of B\%. The accrued warranty payable at the beginining of the year was $36,000, and warranty payments for the year totaled $33,000. b. On March 1. Western Electronics signed a \$60,000 note payable that requires annual payments of $12,000 plus 7% interest on the unpaid baiance beginning March 1, 2022. c. Urban, Inc., a chain of discount stores, ordered 5120,000 worth of wireless speakers and related products. With its order, Urban, inc., sent a check for \$120,000 in advance, and Westem shipped \$85.000 of the goods. Western will ship the remainder of the goods on Apri 3, 2021 . d. Westem's March payroll of $220,000 is subject to employee withheid income tax of $30,600 and FiCA tax of 7.65\%. On March 31. Western pays employees their takehome pay and accrues al tax amounts