Gamecock Company sells computers at a price of $$1,000$ each that includes a $2-$year warranty. On December $31,2022,$ the company sold $100$ computers for cash. It estimates that the $2-$year warranty costs as $$50$ per unit sold $($for parts and labor$).$ During the first quarter of $2023,$ Gamecock incurred $$700$ of costs $($ $$300$ for parts and $$400$ for labor$)$ to provide warranty services.

Record the necessary journal entry or entries at the date of sale, $\frac{12}{31}\frac{?}{22}.$

Record the necessary journal entry or entries made during the first quarter of $2023.$