In $2012,$ Carver Electronics Co$.$ began selling a new computer that carried a $2-$year warranty against defects. Based on the manufacturer's recommendations, Carver projects estimated warranty costs $($as a percentage of dollar sales$)$ as follows:

First year of warranty

$.\mathrm{.}4\%$

Sales and actual warranty repairs for $2012$ and $2013$ are as follows:

$\backslash$table$[[,2013,2012],[$Sales$,$$$850,000,$$$700,000],[$Actual warranty repairs,$30,750,18,500]]$

Give the necessary journal entries to record the warranty expense for $2012$ and $2013$ and the liability at the end of $2012$ and $2013.$