The notes to the financial statements for Maytag Corporation provided a table of special charges, as follows:

The special charges include both severance-related expenses and asset impairments. The columns of the table indicate the balances and change in balances of the balance sheet accounts affected by the special charges. The notes to the financial statements also indicated the following:
The asset impairment charge was determined using estimated future cash flows through the closure date and directly reduced Property, plant and equipment on the Consolidated Balance Sheets. . . . The severance and related costs are reflected in Accrued liabilities on the Consolidated Balance Sheets.
a. Provide the journal entry to record “Special Charges” for 2002.
b. Provide the journal entry to record the cash utilization of the special charges.
c. Provide the balance sheet disclosure on December 31,2002.

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Schedule of Special Charges Maytag Corporation For the Year Ended December 31, 2002 (in thousands) Description of Reserve Balance, Dec. 31, 2001 Charged to Earnings Cash Utilization Utilization Dec. 31, 2002 Noncash Balance, Severance and related expense $6,903 4,128 28,627 $32,755 (4,629 (2,292) (28,627) (4,629 $(30,919) $4,110 Asset write-downs Total $6,903 4,110