Hitzu Company sold a copier $($that costs $$5,500)$ for $$11,000$ cash with a two$-$year parts warranty to a customer on August $16$ of Year $1.$ Hitzu expects warranty costs to be $5\%$ 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 $$91$ for materials taken from the parts inventory. These are the only repairs required in Year $2$ for this copier.