3. Ralston Manufacturing began operations in January 2018. Ralston sells computers that carry a two-year manufacturer's warranty against defects in workmanship. Ralston's management projects that 3% of the computers will require repair during the first year of the warranty while approximately 6% will require repair during the second year of the warranty. The computers sell for $1,100 each. The average cost to repair a computer is $150. The company sells the computers to retail customers who must pay a 6% sales tax. Sales and warranty information for 2018 and 2019 are as follows: 2018: Sold 500 computers on account, incurred warranty expenditures of $2,300. 2019: Sold 800 cameras on account; incurred warranty expenditures of $8,000. INSTRUCTIONS: a. Prepare journal entries that summarize the sales and all aspects of the warranty for 2018. b. Prepare journal entries that summarize the sales and all aspects of the warranty for 2019