December 1 , Home Store sells a mower (that costs $280 ) for $580 cash with a one-year warranty that covers parts. Warranty pense is estimated at 8% of sales. On January 24 of the following year, the mower is brought in for repairs covered under the arranty requiring $41 in materials taken from the Parts Inventory. epare the December 1 entry to record the mower sale (and cost of sale), the December 31 adjusting entry for estimated warranty bility, and the January 24 entry to record the warranty repairs. (Round your answers to 2 decimal places.) Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Record the cost of mower sales. Note: Enter debits before credits. Journal entry worksheet Record the estimated warranty expense. Note: Enter debits before credits. Journal entry worksheet 1 Record the cost of warranty repairs. Note: Enter debits before credits