Carta Vista Equipment Company sells computers for $1,740 each and also gives each customer a 2-year warranty that requires the company to perform periodic services and to replace defectiv parts. During 2020, the company sold 890 computers Based on past experience, the company has estimated the total 2-year warranty costs as $40 for parts and $60 for labor. (Assume sales all occur at December 31, 2020.) In 2021, Carla Vista incurred actual warranty costs relative to 2020 computer sales of $10,800 for parts and $16,200 for labor. (a) Under the expense warranty approach, give the entries to reflect the above transactions (accrual method) for 2020 and 2021. (Credit account titles are automatically indented when the amount is entered. Do not Indeilt manually.) Date Account Titles and Explanation Debit Credit 2020 (To record sale of computers) 2020 [To record lability against warranty costs) 2021