Electronics Inc. (EI) manufactures and sells a computer tablet with two warranty packages available. The first package guarantees that the tablet will be free from manufacturing defects for two years. If the tablet fails during this time, EI will repair or replace it for no additional charge. The second package offers additional protection against loss, theft, and accidental damage. In the event of a mishap, EI will repair or replace the tablet for no additional charge. Other pertinent data follow:

• The sales price of the tablet with the assurance warranty is $500.
• The sales price of the tablet with the service warranty is $600. Note that this package also includes the assurance warranty.
• The service warranty can be purchased separately for $125.
• The cost of manufacturing each tablet is $300.
• The expected value of warranty claim under the assurance warranty is $25 per tablet.
• The expected value of warranty claims under the sales type warranty is $60, comprised of $35 pertaining to the service warranty and $25 relating to the assurance warranty.
• In 2015, EI sold 100 tablets with the assurance warranty and 150 tablets with the service warranty. No sales were made on credit terms.
• EI recognizes service warranty revenue over time based on the actual costs incurred (an input method).
• The cost of claims satisfied in 2015 under the assurance warranty for the 250 tablets sold totalled $2,000.
• The cost of claims satisfied in 2015 under the service warranty for the 150 tablets sold totalled $2,100.
• For both warranties, 50% of the cost was attributed to labour with the remainder being allocated to parts inventory.

Required:
a. Prepare a summary journal entry to record the sale of the tablets in 2015 with the assurance type warranty.
b. Prepare a summary journal entry to record the sale of the tablets in 2015 with the sales-type warranty.
c. Prepare a summary journal entry to record the satisfaction of assurance-type warranty claims in 2015.
d. Prepare a summary journal entry to record the satisfaction of sales-type warranty claims in 2015.