Craig Design and Landscaping offers 1 year assurance-type warranties on each tree sold over $250. Craig also sells a 3-year service-type warranty for each tree sold over $250. Craig sold $3,000 worth of service-type warranties and received cash during the 3rd quarter of this year. These warranties are effective after the one year assurance-type warranty expires. Record the journal entry for this warranty transaction in the QB Online test drive company. (3 points) You and Craig estimate that 5% of customers will require assurance- type warranty replacement. Sales for trees over $250 for the quarter are $22,500. Record the journal entry for this warranty accrual in the QB Online test drive company. (3 points) Craig's Design has incurred costs of $1,000 this quarter related to the warranties. $400 for replacement of trees (use supplies account) and $600 for labor costs. The labor costs are unpaid. Record the journal entry for the actual expenses incurred this quarter. (4 points) Submit the Journal for these transactions in one report from QB Online. Add accounts as needed to properly complete this assignment. Use appropriate descriptions in the journal entries for good internal control. Be sure the journal is professional and fits on one page. You may export to Excel if necessary for professional presentation. Record all transactions as of September 30, 2026. Label the Journal No. appropriately