Whitby Company, located in Ontario, is preparing adjusting entries at December 31, 2014. An analysis reveals the following:

a. During December, Whitby sold 6,500 units of a product that carries a 60-day warranty. The sales for this product totaled $390,000. The company expects 8% of the units to need repair under warranty and it estimates that the average repair cost per unit will be $38.

b. A disgruntled employee is suing the company. Legal advisors believe that it is probable that the company will have to pay damages, the amount of which cannot be reasonably estimated.

c. The company needs to record previously unrecorded cash sales of $2,100,000 (cost of sales 65%) plus applicable HST.

d. The company recognizes that $95,000 of $160,000 received in advance for products has now been earned.

Required

Prepare any required adjusting entries at December 31, 2014, for each of the above.