McBride Industries completed the following transactions during 2016

Oct. 1 Made sales of $10,000. McBride estimates that warranty expense is 5% of sales. (Record only the warranty expense.)
Oct. 24 Paid $250 to satisfy warranty claims.
Dec. 31 Estimated vacation benefits expense to be $2,350.
Dec. 31 McBride expected to pay its employees a 4% bonus on net income after deducting the bonus. Net income for the year is $25,000.

Journalize the transactions (explanations are not required). Round to the nearest dollar.
What will be an ideal response


Date Accounts and Explanation Debit Credit
2016

Oct. 1 Warranty Expense (5% x $10,000 ) 500
Estimated Warranty Payable 500

Oct. 24 Estimated Warranty Payable 250
Cash 250

Dec. 31 Vacation Benefits Expense 2,350
Vacation Benefits Payable 2,350

Dec. 31 Employee Bonus Expense (4% x 25,000 ) / 1.04 962
Employee Bonus Payable 962

Business

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