23.) In 2022, Denton Manufacturing Company sells 10,000 washers and dryers at an average price of $600 each. The selling price includes a one-year warranty on parts and labor. Denton expects that 500 units (5%) will be defective and that the warranty repair costs will average $80 per unit. In 2022 , the company honors warranty contracts on 300 units at a total cost of $24,000. In January 2023 , the company replaces 20 defective units from units sold in 2022 at an average cost of $80 in parts and labor. Assume that costs incurred to service warranty contracts come from the company's Repair Parts inventory account. Required: a.) Prepare the journal entry to record the honoring of the 300 warranty contracts on 2022 sales. b.) Prepare the journal entry to accrue estimated warranty costs as of the end of 2022 . c.) Prepare the journal entry to record the honoring of the 20 warranty contracts in 2023 related to 2022 sales