Recorded the financing (capital) lease of a truck. The present value of the lease payments is $71,000; the total of the lease payments to be made is $84,000. Recorded the company’s payroll for the month. Gross pay was $8,400, net pay was $5,700, and various withholding liability accounts were credited for the difference. Issued $27,000 of bonds payable at a price of 103. Adjusted the estimated liability under a warranty program by reducing previously accrued warranty expense by $4,800. Retired $15,100 face amount of bonds payable with a carrying value of $15,000 by calling them at a redemption value of 101. Accrued estimated annual health care costs for retirees; $21,000 is expected to be paid within a year, and $161,000 is expected to be paid in more than a year.