Daniel Inc. offers a two year warranty on all products sold. In 2022 Daniel had sales of $18 million and estimated that warranty costs (refunds, repairs, etc.) for the two year warranty period would be 1.5% of their sales revenue. a. What journal entry should be made in 2022 to reflect these estimated warranty costs? (1 mark) b. Will the above accrual from (a) increase or decrease net income (or no change) for 2022? (1/2 mark) c. In 2022, Daniel incurred costs of $165,000 to honor that warranty. Assuming the accrual in (a) above has already been made, what journal entry should be made to record those costs? (1 mark) d. Will the above journal entry from (c) increase or decrease net income (or no change) for 2022? (1/2 mark)