Sandhill Ltd. sells computers, computer accessories, and software. On its computer sales, the company provides a one-month warranty that is included in the cost of the computer. Claims under the warranties vary from replacing defective items to providing customers with refunds if they choose. During 2024, the estimated costs related to the one-month warranties was $48,800, of which $43,920 had been incurred before year end ($36,600 for replacement items and $7,320 in refunds). For an additional charge of $122, Computers Galore also offers extended warranty coverage for two years on its computers. This amount is expected to cover the costs associated with the extended warranties. During 2024, Computers Galore sold 976 two-year warranties. The costs incurred during the year for replacements under these warranties amounted to $37,820. Based on experience, the company estimates that its total warranty costs over the two-year coverage period will be $73.200, which it expects will occur evenly over the warranty period. (a1) Prepare journal entries to record the warranty transactions for 2024. (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.)