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Westem Electronics completed these selected transactions during March 2021 : (Ciick the con to view the transactions.) Requirement 1. Report these Items on Western Electronics' balaince sheet at March 31, 2021. . \begin{tabular}{|c|c|} \hline \begin{tabular}{l} Seloct the \\ employed \end{tabular} & Transactions \\ \hline & \begin{tabular}{l} a. Sales of $2,400,000 are subject to an accrued warranty cost of 8%. The accrued warranty payable at the \\ beginning of the year was $38,000, and warranty payments for the year totaled $58,000. \\ b. On March 1, Westem Electronics signed a $70,000 note payable that requires annual payments of \\ $14,000 plus 4% interest on the unpaid balance beginning March 1,2022 . \end{tabular} \\ \hline \begin{tabular}{l} Account \\ Current \\ Acon \end{tabular} & \begin{tabular}{l} c. McLean, Inc, a chain of discount stores, ordered $130,000 worth of wireless speakers and related \\ products. With its order, McLean, Inc., eont a check for $130,000 in advance, and Western shipped \\ $65,000 of the goods. Westem will ship the remainder of the goods on April 3, 2021 . \end{tabular} \\ \hline Cum & \begin{tabular}{l} d. Western's March payroll of $320,000 is subject to employee witheld income tax of $30,800 and FICA tax \\ of 7.65%. On March 31 , Western pays employees their take-home pay and accrues all tax amounts. \end{tabular} \\ \hline \end{tabular} Werteon Electronics compleled thetie selecled transactions durng March 202, Roqutiremeat 1. Repcet these itema on Western Electronice' balance sheet at Warch 31.2021