13.29 Blue Corp. sells 80 machines during 19X1, which it guarantees for 4 years. Blue expects to incur war- ranty costs of $15 per machine during the warranty period. In 19X1 thus far, it has spent $300 on repairs. (a) Prepare the entry for the actual warranty costs incurred in 19X1. (b) Prepare the December 31, 19X1, adjusting entry. (c) Determine warranty expense for 19X1.