Estimated Warranty Liability

$2022$ sold $200$ computers at $$1,000$ each $($ $$700$ cost$).$ Experience says about $10\%$ will be returned

for warranty work. Average cost of warranty work is $$200($ $$100$ on parts and $$100$ on labor$)$

$2023$ actually spent a total of $$1550$ on warranty work $($ $$850$ of it was labor costs$)$

Prepare all journal entries $($sale$,$ warranty expense, and warranty work$)$