Hitzu Company sold a copier $($that costs $$4,800)$ for $$6,000$ cash with a two$-$year parts warranty to a customer on August $16$ of Year $1.$ Hitzu expects warranty costs to be $4\%$ of dollar sales. It records warranty expense with an adjusting entry on December $31.$ On January $5$ of Year $2,$ the copier requires on$-$site repairs that are completed the same day. The repairs cost $$209$ for materials taken from the parts inventory. These are the only repairs required in Year $2$ for this copier.

Analyze each of the following transactions: $($a$)$ the copier's sale; $($b$)$ the adjustment to recognize the warranty expense on December $31$ of Year $1$; and $($c$)$ the repairs that occur on January $5$ of Year $2.$ Show each transaction's effect on the accounting equation$-$specifically, identify the accounts and amounts $($including $+$ or $-)$ for each.

Note: Enter all amounts as positive value.