Employees earn vacation pay at a rate of one day per month. Maxum estimated and must expense $8,190 of accrued vacation benefits for the year. During December, Maxum Company sold 3,800 units of a product that carries a 60-day warranty. December sales for this product total $130,000. The company expects 8% of the units to need warranty repairs, and it estimates the average repair cost per unit will be $18. Prepare adjusting entries at December 31 for Maxum Company’s year-end financial statements for each of the above separate transactions.