\begin{tabular}{|l|l|l|l|l|} \hline returned under warranty & & x & = \\ \hline cost to repair items under warranty & & & = \\ \hline & & & \\ \hline estimtated warranty - & units & x & cost of warranty \\ \hline \end{tabular} (a) Prepare the journal entry to record the estimated warranty expense for the year. \begin{tabular}{|l|l|l|l|} \hline date & description & DR & Cr \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular} b) Prepare the journal entry to record the repairs made to 2,300 machines at the average cost of $12 for parts per unit, and $23 in labour. \begin{tabular}{|l|l|l|l|} \hline date & description & DR & Cr \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular}