Flint Computer Company sells computers for $2,100 each, which includes a three-year warranty that requires the company to perform periodic services and to replace defective parts. During 2023, Flint sold 500 computers on account. Based on past experience, the company has estimated the total three-year warranty costs at $80 for parts and $100 for labour. (Assume sales all occur at December 31, 2023.) In 2024, Flint Computer Company incurred actual warranty costs relative to 2023 computer sales of $9,000 for parts and $13,600 for labour. (a) Using the expense warranty approach, prepare the entries to reflect the above transactions (accrual method) for 2023 and 2024. Use Salaries and Wages Payable. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.)