DNN Wholesale (DNN) sells specialized medical equipment for $1,800 each, which includes a two-year warranty that requires the company to perform periodic services and to replace defective parts. During 2023, DNN sold 600 medical equipment on account. Based on past experience, the company has estimated the total two-year warranty costs at $90 for parts and $120 for labour. (Assume sales all occur at December 31, 2023.) In 2024, DNN incurred actual warranty costs relative to 2023 medical equipment sales of $18,000 for parts and $26,000 for labour. In 2025, DNN incurred actual warranty costs relative to 2023 medical equipment sales of $25,000 for parts and $35,000 for labour. Instructions Using the expense warranty approach, prepare the entries to reflect the above transactions (accrual method) for 2023, 2024, and 2025. Use Salaries and Wages Payable.