P 1. No check figure
P 2. No check figure
P 3. 1.b. Estimated Product Warranty Liability: $20,160
P 4. No check figure
P 5. Fund Balance: $3,310,000; Annual Payment: $327,600; Cost of Buyout: $317,000; Fund Balance: $798,600
P 6. No check figure P 7. 1.b. Estimated Product Warranty Liability: $10,800
P 8. Fund Balance: $58,300; Initial Deposit: $110,250; Purchase Price: $399,300; Annual Payments: $136,355.89