A company incurred the following transactions:

1. Wages of $4,100 accrued at the end of the prior fiscal period were paid this fiscal period.
2. Real estate taxes of $5,500 applicable to the current period have not been accrued.
3. Interest on bonds payable has not been accrued for the current month.
4. The company has outstanding $920,000 of 6.3% bonds.
5. The premium related to the bonds in part c has not been amortized for the current month.
6. The current-month amortization is $310.
7. Based on past experience with its warranty program, the estimated warranty expense for the current period should be 0.4% of sales of $740,000.
8. Analysis of the company's income taxes indicates that taxes currently payable are $61,000 and that the deferred tax liability should be increased by $22,000.

Required:
Show the effect, if any, of each of the transactions/adjustments on the appropriate balance sheet category or on the income statement by selecting the amount and indicating whether it is an addition (+) or a subtraction (−).