Beekeepers Corporation sells navigation systems for $$1850$ each, which includes a $3-$year warranty that requires Bee to perform periodic services and replace defective parts. During $2023,$ Bee sold $900$ of these systems on account. The company's best estimates are based on past experience and Bee estimates the total $3-$year warranty costs at $$92$ for parts and $$98$ for labour. $($You can assume all sales occured on December $31,2023).$ In $2024,$ Bee incurred actual warranty costs related to their prior year sales of $$38,000$ for parts and $$43,000$ for labour. Using the assurance type warranty approach $($expense based approach$),$ prepare the journal entries for $2023$ and $2024.$