Blossom Inc. began selling game consoles on November 1, 2024. The company offers a 60-day warranty for defective merchandise. Based on past experience with other similar products, Blossom estimates that 2.60% of the units sold will become defective in the warranty period, and that the average cost of replacing or repairing a defective unit is $22. In November, Blossom sold 31,000 units and 470 defective units were returned. In December, Blossom sold 34,000 units and 650 defective units were returned. The actual cost of replacing the defective units was $19,712. (a) Prepare a journal entry to accrue for the estimated warranty costs for the November and December sales at December 31, 2024. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List debit entry before credit entry.) Date Account Titles Debit Dec. 31 Credit