! Required information (The following information applies to the questions displayed below.) A company incurred the following transactions: a. Recorded the financing (capital) lease of a truck. The present value of the lease payments is $82,000; the total of the lease payments to be made is $95,000. b. Recorded the company's payroll for the month. Gross pay was $10,600, net pay was $6,800, and various withholding liability accounts were credited for the difference. c. Issued $38,000 of bonds payable at a price of 105. d. Adjusted the estimated liability under a warranty program by reducing previously accrued warranty expense by $5,900. e. Retired $21,100 face amount of bonds payable with a carrying value of $20,500 by calling them at a redemption value of 103. f. Accrued estimated annual health care costs for retirees; $26,500 is expected to be paid within a year, and $172,000 is expected to be paid in more than a year. Required: a-1. Show the effect, if any, of each transaction/adjustment on the appropriate balance sheet category or on net income by selecting for each category affected the account name and amount, and indicating whether it is an addition (+) or a subtraction (-). Items that affect net income should not also be shown as affecting stockholders' equity. Transaction / Adjustment Current Asset Non-Current Asset Current Liabilities Non-Curre a. b. C. d. e. f. a-2. Record the journal entries to show each transaction/adjustment. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 1 2 3 4 5 6 > Recorded the financing (capital) lease of a truck. The present value of the lease payments is $82,000; the total of the lease payments to be made is $95,000. Note: Enter debits before credits. Transaction General Journal Debit Credit a. Record entry Clear entry View general journal