Which of the following is an important internal control over payroll? Select one: A. separating the duties of cash disbursement from bank reconciliations B. separating the duties of approving invoices from signing disbursement checks C. separating the duties of the disbursement of paychecks from the recording of payroll transactions in the ledger D. separating the duties of safeguarding property from record-keeping of property 19 All Things Digital, Inc. starts the year with a credit balance of $3500 in its Estimated Warranty Payable account. During the year, there were $224,000 in sales and $4800 in warranty repair payments. All Things Digital estimates warranty expense at 2% of sales. At the end of the year, what is the balance in the Estimated Warranty Payable Select one: A. $4480 debit B. $3180 credit C. $3500 debit D. $4800 credit 21 Danube Corp. purchased a used machine for $21,000. The machine required installation costs of $6000 and insurance while in transit of s1800. At which of the following amounts would the machine be recorded? Select one: A. $27,000 B. $22,80o C. $21,000 D. $2B,800 23 Millburn Corporation has acquired a property that induded both land and a building for 510,000. The corporation hired an appraiser who has determined that the market value of the land is320,000 and that of the buildinq is $440,000. At what amount should the corporation record the cost of land? (Round any intermediate calculations to two decimal places, and your final answer to the nearest dollar.) Select one: A. $341,700 B. S214,200 C. $134,400 D. $255,000