Cullumber 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, Cullumber estimates that $1\mathrm{.}80\%$ of the units sold will become defective in the warranty period, and that the average cost of replacing or repairing a defective unit is $$20.$ In November, Cullumber sold $46,000$ units and $570$ defective units were returned. In December, Cullumber sold $49,000$ units and $400$ defective units were returned. The actual cost of replacing the defective units was $$15,520.$

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Prepare a journal entry to accrue for the estimated warranty costs for the November and December sales at December $31,2024.$ account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No for the account titles and enter O for the amounts. List debit entry before credit entry.$)$

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